摘要
新企业会计准则对发出存货计价和期末存货计价都有新的规定,而教材这一部分内容显然存在滞后性。为此,教学要做到与时俱进,有必要对这两个知识点进行研究,以达到在教学过程中对新企业会计准则的贯彻落实。
The new enterprise accounting has the new rule to the valuation of issued stock and inventory stock, while the part of this content in the teaching material is lagging. Therefore, to advance with times, it is necessary for teaching to study the two points, thereby implementing the new rule of enterprise accounting in teaching.
出处
《山西广播电视大学学报》
2008年第5期74-75,共2页
Journal of Shanxi Radio & TV University
