摘要
企业的存货多种多样,存货计价方法的选择直接影响着企业资产价值、产品成本及经营成果的核算。企业要结合自身的特点,按照会计制度的规定,选择适合本单位的存货计价方法。
Enterprise varied inventory, the choice of inventory valuation method has a direct impact on the enterprise value of the assets, product cost and operating results of the cost - effective. Enterprise should consider its own characteristics, in accordance with the accounting system and select the appropriate inventory valuation method.
出处
《河北能源职业技术学院学报》
2007年第2期41-43,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
存货
计价
方法
inventory
pricing
method
