选择不同的存货计价方法将会导致不同的成本水平、报告利润和存货估价，并对企业的税收负担、现金流量产生较大影响。
If the choice is different, the level of cost, the reported profit and the evaluation of stock will be different, as well as it work on the enterprise's tax burden and cash flowing.
[摘要]指出在分包合同示范文本修订过程中，为保证修订范本与我国现行工程量清单计价模式相互协调，要重点解决三个方面的问题，即暂估价项目问题、总承包服务费问题和计日工作问题。
Abstract: the paper points out that there are three major problems to be solved during the process of revision of the subcontract, to ensure the revised subcontracts model consistent with BOQ methods.
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