浅析小型企业存货核算中的几个问题

Several Problems about Stock Accounting in Small Enterprises

小型企业的存货管理存在着计价方法选择不当;期末库存商品处理未按会计制度处理;在产品核算时生产费用分配的随意性等情况,造成会计信息不客观、不真实。因此,小型企业应加强对《会计法》的学习和贯彻,严格遵循会计准则和会计制度,提高会计人员的素质,从根本上重视存货的核算,以保证会计信息的真实可靠。

In small enterprises, problems such as inappropriate choice of valuation ethods, the management of commodities in stockingwithout following Accounting System and casualness in distribution of production cost in product accounting exist in stock management,causing an un objective and unreal accounting information. Therefore, to guarantee authentic and reliable accounting information, smallenterprises should lay emphasis on the study and implementation of Accounting Law, and strictly comply with accounting norms andsystems. It should, at the same time, attach importance to stock accounting and the quality of the staff.