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.
在不同的存货计价方法下，存货的结存量也影响着销售成本和利润的确定。
Under different method of inventory valuation, the amount of inventory also 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.
种类繁多、流动性强和计价方法多样，使得存货舞弊成为利润操纵的主要手法。
Because of stock's great variety, good mobility and various valuation methods, stock irregularities have become main means of profit manipulation.
存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。
The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.
存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。
The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.
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