摘要
分析了存货计价方法选择需要考虑的因素,并对采取各种存货计价方法对利润、税收的影响进行了逐一的分析。
In this article, the writer analyses the factors which should be considerated when inventory costing method will be selected,as well as the effect of inventory costing method selection to tax and profit.
出处
《铜业工程》
CAS
2007年第4期92-93,82,共3页
Copper Engineering
关键词
存货
计价方法
税收
inventory
costing method
tax
