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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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;

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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.

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