查询词典 inventory valuation

Inventory valuation is quite simple when acquisition price remain constant.

当存货的取得价格不变时，存货计价是相当简单的。

From the comparison of inventory valuation methods, we can see that all four methods are regarded as acceptable accounting practices.

通过对存货计价方法的比较，我们可以看到：所有这四种方法都是可接受的会计实务方法。

Check, calculate and update item cost of inventory, responsible also for inventory valuation and variance analysis.

负责库存成本的审核、计算和更新，执行库存的估价和差异分析。

Get stock inventory valuation, including valuation, valuation of inventories and the ending inventory valuation.

存货的计价包括取得存货的计价、发出存货的计价和期末存货的计价。

Inventory valuation method of accounting policy choice is to develop an important business content, choose a different method of inventory valuation reports will lead to different profits and inventory valuation, and corporate tax burden, the cash flow impact.

存货计价方法地选择是制定企业会计政策的1项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、现金流量产生影响。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

Many enterprises are not comprehensive to this question understanding, understand not profound or some, on the one hand the factor influence, did to the enterprise inventory valuation method has not cut the enterprise actual choice, thus to enterprise's inventory management, the financial situation and the management performance had the disadvantageous influence.

不少企业对这个问题认识不全面，理解不深刻或受某一方面因素的影响，对企业存货计价方法做了不切企业实际的选择，从而对企业的存货管理，财务状况和经营成果造成不利的影响。

To meet the current competitive bidding projects, the project cost by the market, of the existing valuation methods and engineering works to be fixed for budget reform and project inventory valuation.

本论文对传统的定额计价和工程量清单计价的基本方法、程序、内容和特点进行了对比分析，同时分析了定额计价模式和工程量清单计价模式下的价格构成。

But many enterprises, because is not comprehensive to this question understanding, understands not profoundly, or some, on the one hand the factor influence, did to the enterprise inventory valuation method has not suited the enterprise actual choice, thus to enterprise's inventory management, the financial situation and the management performance had the adverse effect.

而不少企业由于对这个问题认识不全面，理解不深刻，或受某一方面因素的影响，对企业存货计价方法做了不切合企业实际的选择，从而对企业的存货管理、财务状况和经营成果造成不利影响。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。