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.
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.
《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."
《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."
应用推荐