摘要
文章简单论述了存货计价方法的意义,并分析了不同存货计价方法对企业财务及纳税的影响,提出各企业应该根据自身及行业的特点选择新的会计方法。
This paper discusses the significance of inventory valuation method simplely, analyzes the influence to enterprise finance and tax paying under different inventory valuation methods ,puts forward that enterprises should select new accounting method according to the features of their own industry.
出处
《企业技术开发》
2013年第2期89-90,共2页
Technological Development of Enterprise
