存货期末计价特殊问题的处理

About Valuation at the End of Stock Period

基于存货期末计价的重要性以及《企业会计准则》和《企业会计制度》对此规定的粗糙性,文章主要分析在不同情况下,可变现净值确定的价格基础,多种材料生产一种产品时其存货跌价准备是否需要分摊,一种材料同时生产多种产品时,其可变现净值计价基础的确定等问题。

The paper mainly analyzes the price basis of variable net value under different conditions, whether price drop should be shared when one kind of products is made of various materials, or how the variabte net value will be determined when various products are made of one material, based on the importance of evaluation at the end of stock period and the roughness of ＂Norms for Enterprise Accounting＂ and ＂System for Enterprise Accounting＂.