摘要
存货在企业流动资产中占有较大的比重,不同的计价方法对企业财务状况的经营成果会产生不同的影响,所以,通过对存货计价方法的分析和评价,便于企业选择最适合的存货计价方法。
Enterprise goods in stock make up the greater proportion of circulating assets, different price reckoning will influence on financial management results. By analysis and evaluation of price reckoning method for goods in stock shows that the enterprise should select the most reasonable price reckoning method.
出处
《机械管理开发》
2005年第6期108-109,共2页
Mechanical Management and Development
关键词
存货计价方法
评价
选择
Price reckoning for goods in stock Evaluation Selection
