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国际会计准则第2号《历史成本制度下存货的计价和反映》发表于1975年10月,主要说明在历史成本会计制度下,企业的期末存货如何计价,以及在财务报表上如何进行揭示。企业存货的计价有二种不同基础,一是历史成本(或称原始成本、实际成本)计价基础,二是现行成本(或价值)计价基础。存货如按现行成本计价,就是按期末(资产负债表日)的重置成本、现时价值或现行再生产成本等计价,这是世界上少数几个国家采用的方法,尚不成为通行惯例。存货按历史成本计
International Accounting Standard No. 2 “Calculation and Reflection of Inventory under Historical Costing System” was published in October 1975. It mainly explains how the company’s ending inventory is valued under the historical cost accounting system and how it is disclosed in the financial statements. There are two different basis for the valuation of an enterprise’s inventories: one is the basis for the historical cost (or original cost, actual cost) and the other is the basis for the current cost (or value) valuation. Inventories are valued based on the current cost, which is based on the replacement cost at the end of the period (balance sheet date), the current value or the current recurring cost. This is a method used by a few countries in the world and has not yet become a common practice. Inventory is based on historical cost