关于存货初始计量的思考

On Thinking of Initial Measure of the Inventories

针对《企业会计准则—存货》,从理论和实务两个方面对存货初始计量中采购人员的差旅费和专设采购机构的经费以及仓储费用的处理进行了全面的分析,提出了自己的认识和观点。

Based on “Accounting Standard for Business Enterprise-Inventories”, the purchasing agent＇s allowances for a business trip and expenses of purchasing organ, and expenses on goods in storage in initial stage are analyzed from theory and practice. In the end, new viewpoints are put forth.