... 期末存货成本 Cost of Ending Inventory 存货成本组成 composition of inventory cost 存货成本计价方法 methodofcostinginventory ...
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采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。
Adopting different method of inventory valuation influences the cost of goods sold and its profit.
通常所用的四种存货计价方法是：（1）个别辨认法（2）平均成本法（3）先进先出法（4） 后进先出法。
The four inventory valuation methods to be used usually are known as (1) specific identification (2) average cost (3) first-in, first-out (4) last-in, first-out.
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.
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