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存货是指企业在日常生产经营过程中持有以备出售,或者仍然处在生产过程,或者在生产或提供劳务过程中消耗的材料或物料等,包括各类材料、商品、在产品、半成品、产成品等。存货是企业重要的流动资产之一,其价值在企业资产中占有较大比重,正确核算存货对于加强企业资产的核算与管理,准确确定企业的净损益具有十分重要的意义。新出台的《企业会计制度》与原有行业会计制度和《股份有限公司会计制度》相比较,虽然在具体内容上
Stock refers to the materials or materials held by the enterprise for sale during the daily production and operation or still in the production process, or consumed in the process of production or rendering of services, including all kinds of materials, commodities, products in progress, semi-finished products, Finished products. Inventory is one of the most important current assets of an enterprise. Its value occupies a large proportion of the assets of the enterprise. Correctly calculating the inventory is of great significance for strengthening the accounting and management of the enterprise assets and accurately determining the net profit or loss of the enterprise. The newly issued “enterprise accounting system” compared with the original industry accounting system and “limited liability company accounting system”, although in the specific content