浅析影视行业存货的会计核算要点

Analysis of the Accounting Points of Inventory in Film and Television Industry

影视行业存货的会计核算有其特殊性。为促进影视行业存货会计核算水平的提升,论文运用文献法、调查法对影视行业存货的会计核算要点、会计核算不足及完善策略展开分析,希望能为相关工作的开展提供些许理论参考。

The accounting of inventory in the film and television industry has its own particularity.In order to promote the improvement of inventory accounting level in the film and television industry,this paper uses literature method and investigation method to analyze the accounting points,accounting deficiencies and perfect strategies of inventory in the film and television industry,hoping to provide some theoretical reference for the development of related work.