对新《企业会计准则—存货》主要变化及影响的思考

Thoughts on the Change of New "Business Accounting Standards-Inventory" and Its Impact

新颁布的企业会计准则中的存货准则较之旧存货准则新增了一些内容,同时也删除了一些内容。针对新增及删除内容可能会对企业的会计信息产生的影响进行了分析思考,并提出了相应的建议。

Some contents are added and some are omitted in the new business accounting standards-inventory. This paper analysis the possible impact of the changes on accounting information in business and proposes corresponding suggestions.