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本文从存货的初始计量、后续计量、期末计量及存货有关核算科目的变化四个方面,着重分析了执行新企业会计准则对存货产生的影响。
This article focuses on the impact of the implementation of the new accounting standards on the inventory from four aspects: the initial measurement of inventories, the subsequent measurement, the end of period measurement and the changes of inventory-related accounting subjects.