摘要
存货是企业的一项很重要的资产,存货计价方法的选择是企业会计政策的一项重要内容,选择不同的存货计价方法将会导致不同的报告利润和存货估价,并对企业的税收负担、企业利润产生影响。但不少企业对这一问题认识不全面,理解不深刻,从而对企业造成不利影响。因此,对企业存货计价方法的研究具有重大意义。本文主要从不同存货计价方法的比较分析阐述不同存货计价方法对企业的影响,并指出企业存货计价方法选择应考虑的因素。
The inventory is a very important asset of the enterprise and the choice of enterprise＇s inventory valuation method is one of the important contents of accounting policy. Choosing different inventory valuation methods will lead to different report profits and inventory valuations, which can affect enterprise＇s tax burden and profits. But many enterprises do not have a comprehensive understanding on this problem. Wrong methods will bring up adverse effects on enterprises. Therefore, the study of enterprises＇ inventory valuation methods is of great significance. This article expounds different inventory valuation methods＇ influences on the enterprise mainly by comparing different inventory valuation methods. And points out the factors that should be considered at the choice of enterprise＇ inventory valuation methods.
出处
《邢台职业技术学院学报》
2012年第2期61-64,共4页
Journal of Xingtai Polytechnic College
关键词
存货
计价方法
影响
inventory
valuation methods
influence
