关于计提存货减值准备在实务操作中的建议

Suggestion for Setting up Provision for Decline in Value of Inventory

根据新的《企业会计制度》 ,企业应对存货计提存货减值准备 ,但在实际执行中 ,各上市公司千差万别 ,使得减值准备并没有起到应有的作用。就实际工作中使用最多的存货减值准备 ,从理论到实践进行了探讨 ,就该规定在实践中遇到的问题 ,提出了解决方法。

According to the new 《Accounting Institution for Business Enterprises》,accountants need setting up provision for decline in value of inventory. This paper probes into provision for decline in value of inventory from theory to practice, and brings up the solution method according to problems that have meet in the fulfillment.