执行新《企业会计准则—存货》的探讨

Exploration on Carrying out New “Enterprise Accounting Standard-Existing Stock”

本文从存货的初始计量、后续计量、期末计量及存货有关核算科目的变化四个方面,着重分析了执行新企业会计准则对存货产生的影响。

This text analyses emphatically the influence of producing to existing stock in carrying out new accounting standard from four aspects as initial measure of existing stock, measure of following up, measure of final and the change of concerned calculating subject about existing stock.