【摘要】 动漫行业是一项以动漫衍生品为主要盈利点,具有融资量大、回收期长的创意性产业。本文分析了动漫行业的盈利特征和动漫企业的存货特征,提出动漫行业盈利特征会影响企业存货的认定、归集、结转、期末减值准备的计提等项目。更多还原

【Abstract】 The animation industry is a creative industry with large amount of financing and long payback period. This paper analyzes the profit characteristics and inventory characteristics of animation enterprises. It is suggested that the profit characteristics of the animation industry will affect the recognition,collection,carry forward and the provision for impairment of the enterprise.更多还原