【摘要】 企业在选择发出存货计价方法时 ,应将先进先出法与后进先出法结合起来使用 ,即日常会计核算采用先进先出法 ,期末时再采取后进先出法进行调整 ,财务报表则同时列报两种不同存货计价方法核算的结果。这样 ,才能使企业的成本与其相关联的收入实现较好的配比更多还原

【Abstract】 First in -First out and Last in -First out should been combined when a company chooses the way in pricing inventory.Namely,First in -First out should been used in accounting period and Last in -First out been adopted to adjust the result in the end of the period.Meanwile,the result in two different ways must been reflected in the finacial statements.As the result,the cost can been matched with the revend well.更多还原