《企业会计准则——存货》规定,资产负债表日,存货应当按照成本与可变现净值孰低计量。成本与可变现净值孰低指对期末存货按照成本与可变现净值两者之中较低者进行计价。这里的成本是指存货历史成本,也称实际成本,包括采购成 According to the Accounting Standard for Business Enterprises - Inventories, on the balance sheet date, inventories should be measured at the lower of cost and net realizable value. The lower of cost and net realizable value means that the inventory at the period-end is priced at the lower of cost and net realizable value. The cost here refers to the historical cost of inventories, also known as the actual cost, including procurement into