查询词典 inventory valuation

In accordance with national standards "construction works valuation of inventory Standards," the province's 2003 update of the completed construction, decoration, installation, municipal, housing repair, landscaping, and other projects consumed six fixed and fully implement "effective control consumption, and the decontrol of prices, correctly guide enterprises quotations, the market price formation and orderly competition" reform, Fixed a reasonable position to achieve the separation of consumption and prices, consumption and technology projects entity separate measures, the cost of enterprise management fees and profits separation.

按照国家标准《建设工程工程量清单计价规范》，我省2003年修编完成的建筑、装饰、安装、市政、房屋修缮、园林绿化等6部工程消耗量定额，全面贯彻了"有效控制消耗量，彻底放开价格，正确引导企业报价，市场有序竞争形成价格"的改革要求，对定额进行了合理定位，实现了消耗量与价格的分离，工程实体消耗与技术措施的分离，企业管理费用与利润规费的分离。

Introduce the concept and classification of inventory, the determination of inventory qualities and its valuation methods.

要求学生理解存货的概念和分类，掌握存货的数量和价值的确定。

Let's look at a hypothetical situation to help understand the dramatic impact that lean can have on inventory costs and valuation.

让我们看一个假想的情形来帮助理解 LEAN 对于库存成本及评估的巨大影响。

The inventory valuation method's choice is formulates business accounting a policy important content, because they are in frequently sell and the reset unceasingly or consume with the reset, has the bright fluidity.

存货计价方法的选择是制定企业会计政策的一项重要内容，由于他们经常处于不断销售和重置或耗用和重置之中，具有鲜明的流动性。

The four inventory valuation methods to be used usually are known as (1) specific identification (2) average cost (3) first-in, first-out (4) last-in, first-out.

通常所用的四种存货计价方法是：(1)个别辨认法(2)平均成本法(3)先进先出法(4)后进先出法。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

The first-in, first-out method or FIFO method of inventory valuation assumes that the first goods purchased are the first goods sold.

对存货估值的先入先出法假定最先购买的商品也是被最先卖出的。

The second part of Quantity Price; The main part of the project, including the volume of sub-list of measures to the list of items and other items as well as their list of inventory valuation table and analysis of the integrated unit price table.

第二部分为工程量清单报价；主要包括分部分项工程量清单、措施项目清单和其他项目清单以及他们的清单计价表和综合单价分析表。

New accounting standards promulgated, in many ways, made significant adjustments, such as asset impairment, inventory valuation, debt restructuring proceeds, intangible assets, borrowing costs and the fair value of the re-introduction, which to a large extent changed the financial statements up data.

新颁布的会计准则在许多方面都作了重大的调整，如资产减值、存货计价、债务重组收益、无形资产、借款费用等方面和公允价值的重新引入，从而很大程度上改变了财务报表上的数据。

Currently in China,"Enterprise Accounting Standards" provides that: the actual price to obtain stock in accordance with the valuation of ending inventory using the lower of cost and net realizable value valuation method.

目前在偶国，《企业会计准则》规定：取得存货按照实际价格进行计价，期末存货采用成本与可变现净值孰低法进行计价。

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。