不同行业企业单位存货核算的比较

Comparison of Stock Accounting in Different Enterprise

在当前既有综合性的《企业会计制度》、《小企业会计制度》、《金融企业会计制度》和通用的企业会计准则体系，而新的会计准则体系刚破茧而出尚未正式推行（将于2007年1月1日率先在上市公司中推行）的特殊历史时期，笔者试图对各行业企业单位在存货的内容、计价、账务处理方法等方面的异同进行比较和探讨。

At present,there are comprehensive ＂Enterprise Accounting System＂ ＂ Small Business Accounting System＂, ＂ Financial Enterprise Accounting System＂, and general enterprise accounting criterion system, but new accounting etiterion system is going to be put forth, which will be carried out in the listed companies on January 1, 2007. The autior attempts to compare and discuss similarities and differences of the content, pricing, accountkeeping methods of the stock.