利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
存货准则的变化，丰富了我国会计准则理论内涵。
The change of inventories standards has enriched the theories of the accounting standards in China.
在会计期末持有的原料和供应物资、制成品和在制品、手头存货、转运中的货物、库存或委托他人代销的货物等。
Inventory; inventories Raw materials and supplies, goods finished and being manufactured and stock on hand, in transit, in storage or consigned to others at the end of the accounting period.
在XE公司先后从事过出纳、固定资产核算、存货核算、费用及成本核算等会计工作。
Successively I had been engaged in teller and accountant work such as fixed asset reckoning, goods in stock reckoning, expense and cost accounting in xe.
编制企业集团的合并会计报表时，应合并内部存货交易及其相关的减值准备。
It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
在学习的行动开发的方法之外和时间，他们广泛知道，工业工程师组织和简化的获得、存货、质量和会计系统。
Beyond developing methods for studying motion and time, for which they are widely known, industrial engineers organized and streamlined procurement, inventory, quality and accounting systems.
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.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
通过实例并结合《企业会计制度》、《企业会计准则——存货》对委托代销商品的会计核算进行了探讨，有一定的参考价值。
Through actual examples and connecting with and , this paper probes into the accounting calculation of goods in consignment sale, which has certain reference value.
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
《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."
期初存货是指某一会计期间初始的存货数量。
Opening stock is the amount of stock at the beginning of an accounting period.
财务部对存货实行统一的价值管理及会计核算和监督。
The Financial Dept unified manage, check the value and supervise the goods in our warehouse.
财务部对存货实行统一的价值管理及会计核算和监督。
The Financial Dept unified manage, check the value and supervise the goods in our warehouse.
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