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.
然而，这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。
However, it consequently prices the ending inventory at the older, less realistic unit price.
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.
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.
存货必须遵循历史成本原则按取得成本计价。
Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
期末存货根据最先购入存货所支付的价格计价。
Ending inventory is valued on the basis of prices paid for the units first acquired.
存货绝不能以高于可变现净值的数额计价，这个可变现净值是指预期的售价减预期的销售费用。
Inventory should never be carried at an amount greater than net realizable value, which may be defined as prospective selling price minus anticipated selling expenses.
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.
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.
应用推荐