摘要
探讨了《存货会计准则》修订后,前后准则的变化及其对会计实务的影响。
The paper makes a brief elaboration on the variation of new and old ordinance and the influence on the accounting affairs after the revision of existing stock accounting ordinance.
出处
《唐山学院学报》
2007年第5期78-79,81,共3页
Journal of Tangshan University
关键词
存货
准则差异
公允价值
existing stock
variation of ordinance
fair value
