摘要
本文根据ABC分类原理,对价格频繁波动下的存货核算提出了分类核算的新思路,并设计了相应的帐务处理基本方法。
hus cresting a serious challenge to the traditional way of the accounting operations. Accoroling to the ABC theery of class ification,The writer puts forward the new thinking on classification of accounts in thes article and designs a corrdsriourling baste way on accounting operation.
关键词
存货
ABC分类法
计价法
企业
市场经济条件
stocked material, ABC theorg of classification, the range of cost variation,stoeked,amvunt.