存货计价方法的选择

The Choices of Method to Calculate the Price of Stock

存货是企业一项很重要的资产,在企业的流动资产中所占的比重较大,合理选择存货的计价方法对企业的经营成果有着重要的影响。选择不同的存货计价方法将会导致不同的成本水平、报告利润和存货估价,并对企业的税收负担、现金流量产生较大影响。

The stock is very important capital for enterprise which has higher proportion in current assets,so the choices of method to calculate the price of it has a great influence upon enterprise's management.If the choice is different,the level of cost,the reported profit and the evaluation of stock will be different,as well as it work on the enterprise's tax burden and cash flowing.