摘要
2006年2月15日,中华人民共和国财政部对《企业会计准则》进行了修订.根据新准则,针对商品流通企业进货费用的核算归纳了三种方法.
On February 15, 2006, Ministry of Finance, People＇s Republic of China has revised the Enterprise Accounting Standards. Under the new criteria, three methods have been concluded on how to deal with the purchasing expenses of the commercial enterprise.
出处
《郧阳师范高等专科学校学报》
2009年第6期49-50,共2页
Journal of Yunyang Teachers College
关键词
进货费用
存货成本
当期损益
purchasing expense
inventory cost
current profit and loss
