摘要
存货准则的变化,丰富了我国会计准则理论内涵。文章主要分析存货准则的变化及其对企业的影响,并就实施过程中存在的问题展开讨论,为完善企业会计准则体系提供一些政策建议。
The change of inventories standards has enriched the theories of the accounting standards in China. This paper studies the change of inventories standards, the impact of this change on enterprises and the problems in the implementation of the change. Finally, this paper provides some suggestions to perfect the accounting standards system.
出处
《黄石理工学院学报（人文社科版）》
2009年第1期67-69,共3页
Journal of Huangshi Institute of Technology:Humanities and Social Sciences
基金
2007年湖北省教育厅人文社科项目"新会计准则与规范经济秩序研究"(项目编号:2007d404)
关键词
存货准则
资本化
劳务成本
资产虚增
inventories standards
capitalization
cost of service rendered
watered assets
