存货应当按照成本初始计量。存货成本包括采购成本、加工成本和其他成本。

The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.

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在新会计准则的指导下，通过查询文献资料，总结出存货期末计量的方法及管理。

In the new accounting standard, under the guidance of literature material, through summarized the final measurement method and inventory management.

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《企业会计准则一存货》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。

Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."

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