《企业会计准则—存货》规定:会计期末,存货应当按照成本与可变现净值孰低计量。对期末材料按成本与可变现净值孰低计量时,首先要分清期末材料是为生产而储存还是为销售而储存,其次要分清期末材料是为销售合同而储存还是储存的材料与已签订的销售合同 The Accounting Standard for Business Enterprises - Inventory stipulates that at the end of the accounting period, inventories should be measured at the lower of cost and net realizable value. When the material at the end of the period is measured at the lower of cost and net realizable value, the first thing to do is whether the material should be stored for production or for sale at the end of the period, and the second is to distinguish whether the materials at the end of the period are stored or stored for the sales contract and the sales already signed contract