The management system of computer stocking and it s common analysis;
计算机存货管理系统及其通用化分析
Auditing stock irregularities through analytical programme;
运用分析性程序审计存货舞弊之我见
Impact of defective items on (Q,r,L) inventory model involving controllable setup cost;
可控制设置成本对(Q,r,L)存货模型下瑕疵品的影响
On the ending measurement of inventory by the New inventory standards;
浅谈新准则下存货期末计量
A Brief Analysis of the Impact of Inventory Impairment Reserve on Income tax;
存货减值准备对所得税的影响
The Ministry of Finance has drawn up on November 9,2001,This standard becomes operative from September 1,2002 This standard further prescribes inventories scope, definitions?recognition?measurment and cost of inventories,ect This article is about the discussion on the comparison of international acounting standard and any other county s standard
财政部 2 0 0 1年 11月 9日发布了《企业会计准则———存货》 (以下简称新准则 )并从 2 0 0 2年 9月 1日起 ,暂在股份有限公司施行。
The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.
本文主要对中美两国农业企业存货和固定资产的会计核算进行了比较,找出二者之间存在的差异;并在总结差异的基础上,对产生差异的深层原因进行了分析,从中得到了一些完善我国农业企业会计的启示和借鉴。
The paper makes a brief elaboration on the variation of new and old ordinance and the influence on the accounting affairs after the revision of existing stock accounting ordinance.
探讨了《存货会计准则》修订后,前后准则的变化及其对会计实务的影响。
Therefore,has not realized the internal sale profit is carries on the goods in stock interior transaction to offset proc.
在编制合并会计报表时,应当将存货价值中包含的未实现内部销售利润予以抵销。
Goods in stock occupies an important proportion in most enterprise capital rational selected evaluation methods will be important influenced on market results,selected different methods will lead to different cost level,report profit,and caused the larger influence on revenue bear,cash in flowing of enterprise.
存货在大多数企业资产总额中占有较大的比重,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。
Setting up “Non-currency Assets Trade Item” can authorize the exchange of raw and processed materials such as goods in stock.
增设“非货币性资产交易”科目核算非货币性交易换入原材料等存货事项,其作用:具有全面性,包括非货币性资产换出短期投资、存货、固定资产、无形资产、长期投资等。