【摘要】 存货是企业流动资产的重要组成部分,存货计价对企业期末拥有存货价值的真实性具有直接的影响。影响和制约存货计价的因素很多,采用对比研究方法,对不同存货计价方法进行比较研究,为企业正确选择有利于本企业经营的存货计价方法提供借鉴和建议。更多还原

【Abstract】 Inventory is an important part of companies’ current assets. Inventory valuation has a direct impact on the authenticity of the inventory value at the end of an accounting period. There are many factors that affect and limit inventory valuation. Using comparative study,this paper intends to compare different inventory valuation methods,and provide references and suggestions for the enterprises to choose the inventory valuation method which is beneficial to the operation of the enterprise.更多还原