存货计价方法对企业财务影响的比较与分析——先进先出法与后进先出法比较

Comparison and Analysis of the Influence of Inventory Valuation Methods on the Finance of Enterprises

先进先出法和后进先出法是实际成本法下两种不同的计价方法,采用不同的计价方法对财务成果和所得税的影响是不同的,企业一经选择使用某一计价方法,就不能随意变更,否则将导致企业前后各期财务状况和财务成果的重大差异。

First-in first-out and last-in first-out are two different methods of valuation. Different methods of valuation have different influence on financial achievements and income tax. Once an enterprise chooses a certain method of valuation, it can't change it wantonly, otherwise it'll lead to considerable discrepancy in fi- nancial situation and achievements in different periods.