根据《企业会计制度》和《企业会计准则──存货》,存货期末计价方法是“成本与可变现净值孰低法”,即“存货在会计期末应当按照成本与可变现净值孰低计量”。然而,笔者发现,不少实务工作者在对存货进行期末计价和跌价准备的计提时,曲解了“成本与可变现净值孰低法”的实质,忽 According to the “Accounting System for Business Enterprises” and “Accounting Standards for Business Enterprises - Inventories,” the method of valuation at the end of the inventory is the “lower of cost and net realizable value”, that is, “the inventory should be measured at the lower of cost and net realizable value at the end of the accounting period”. However, I found that many practitioners misinterpreted the substance of “the lower of the cost and the net realizable value” in the period-end valuation of inventories and provisions for impairment of value, and suddenly