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.

youdao

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.

youdao

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.

youdao