有存货

Because the enterprise many kinds of reasons have the goods in stock, the cause stores goods in the enterprise Business gross asset often the cover has the great proportion particularly, but, the enterprise will have stores goods will also have the massive costs, therefore, one of inventory management into business finance management difficult questions.

企业由于多种原因持有存货，致使存货在企业尤其是工商企业资产总额中往往罩有较大比重，但是，企业持有存货也会产生大量成本，因此，存货管理成为企业财务管理的难点问题之一。

While the book industry recognises that inventory management is a critical component of the total value chain, it has not kept pace with best practice techniques of inventory management introduced by other industries.

当图书业认识到存货管理是总价值链的一个关键组成部分时，其并没有跟上其他行业引用的有最好实际效果的存货管理技术的步伐。

In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.

对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面这几个都是存货计价的专门词汇。

In manufacturing business there are three major types ofinventories: raw materials, goods in process of manufacture, and finishedgoods.

对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面这几个都是存货计价的专门词汇，不能不谈到。

In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, finished goods.

对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面8ttt8这几个都是存货计价的专门8ttt8词汇，不能不谈到。

In manufacturing business there are three major types ofinventories: raw materials , goods in process of manufacture , and finished goods .

对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面这几个都是存货计价的专门词汇，不能不谈到。

Baiyun District of inventory mainly concentrated in the金沙洲and Admiralty Road, such as the Court may be for sale Yunshan inventory on more than 100,000 square meters, while some large-scale real estate stocks also Nanhu Tuscany, Lingnan New World , Vanke Golden Island Resort, in Lygodium Bay and so on.

白云区的存货主要集中在金沙洲和大金钟路一带，如云山雅苑的可售存货就超过10万平方米，另外有一定存货的大型楼盘还有南湖托斯卡纳、岭南新世界、万科金域蓝湾、中海金沙湾等等。

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。

I have 1000 lightbulbs for $8 each in my inventory. For this, I create the product, and initially set its cost price to $8, and its Costing Method to Average. Then I use Inventory Control / Lot Inventory to set my initial inventory to 1000 items.

我有单价8元的1000 lightbulbs 存货，现在，我建立物料资料，并且设置它的成本价为8元，成本方法使用加权平均，然后我在存货控制/批存货设置初始存货1000 items。

Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn't vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies' non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.

在此基础上，本文抽取了实施新会计准则体系之前2005年我国上市公司样本，通过建立有序分组的线性趋势检验模型研究证实，以0.05为显著水平，我国上市公司存货收发频繁程度与发出存货计价方法简化程度之间，并不显著存在一般认为应有的线性关系，排除了发出存货计价方法选择这一混杂因素的影响；进而，通过建立logistic回归模型证实，发出存货计价方法的选择也并不显著受政治和契约成本的影响；通过建立多元线性回归模型证实，上市公司对非流动资产减值的会计职业判断，与其主营业务收入的规模和负债权益比率的高低之间的关系有统计学意义，与是否公布股权激励计划和公司成立时间之间的关系没有统计学意义。

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。