存货计价方法的比较与选择

The Comparison and Selection of Inventory Valuation Methods

存货对于企业而言是一项非常重要的流动资产,每种存货计价方法都会对企业的经营状况、所得税情况和利润有着一定的影响.因此,企业在选择存货计价方法时,要根据影响企业存货计价方法选择的各因素以及谨慎性和客观性的原则去考虑,选择适合本企业的、能够使企业健康发展的一种存货计价方法.

Inventory is a very significant asset for enterprise.Different inventory valuation methods have great influence on the financial position,operating results,income taxesand profit of the enterprises.Therefore,establishmentsin the choice of the method of stock in trade valuation suitable and beneficial methods to make better developments,considercarefully and objectivity.