存货是企业极其重要的一项流动资产，它是否能够得到正确、客观的确认计量和报告披露对于企业的财务状况和利润状况有着重大的影响。2006年2月15日，我国的新《企业会计准则》正式发布，并已于2007年1月1日起在上市公司实施。新会计准则在借鉴和吸收我国已有的存货准则、企业会计制度与相关国际会计准则的基础上，对我国存货核算的会计处理作了较多的变革。本文针对存货入账价值的确定、存货后续计量、发出存货计价方法的取舍以及相关问题进行了辩证对比探析，以期使存货的处理更加合理、规范。新会计准则关于存货的核算有了很大的进步。但是，变革是一个渐进的过程，必然会有不尽人意的地方。新会计准则关于存货的会计核算也存在不足，我们应当不断完善存货的核算。尽管有不足，但新会计准则对存货的核算在内容、形式、观念上更接近国际会计准则，这符合中国目前社会经济的趋势，中国加入世贸组织后正逐步融入世界经济中，、资本市场飞速发展，这一切都要求中国的会计准则要与国际趋同、应符合决策有用观。本文在教师的指导下，经过登陆学校图书馆服务器，浏览收集相关资料、文献以及查阅各类财经类书籍，摘抄整理相关资料并分析后最终完成。不要有道谷歌什么的 语法乱七八糟的 我要学英语专业翻译的 谢谢
第1个回答 2011-12-08
A liquidity of the stock is extremely important, if it were properly disclosed, objective confirmation of measurement and report for the financial condition and profit situation has a significant impact. February 15, 2006, China's official launch of the new accounting standard for business enterprises, and has been implemented with effect from January 1, 2007, in the listed companies. New accounting standards in draw and absorb our existing stock criteria, on the basis of business accounting system and the relevant international accounting standards, stock accounting in our country's accounting was made more changes. This paper focuses on determining the value of inventories recorded at, stock inventory valuation methods choice of follow-up measures, issued a dialectical contrast analysis and related issues, with a view to making more affordable treatment, specification of goods in stock. The new accounting standard on inventory accounting has a great deal of progress. However, reform is a gradual process, and will have undesirable place. There is also lack of new accounting standard on the accounting treatment for inventories, we should continue to improve accounting of goods in stock. Despite insufficient, but the new accounting standard on inventory accounts in the content, form, idea closer to international accounting standards, in accordance with the current socio-economic trends in China, after China's accession to the WTO is gradually integrated into the world economy, rapid development, capital markets, all of this requires China to international convergence of accounting standards, should be consistent with the concept of decision-useful.
第2个回答 2020-11-07
