摘要
随着中国与缅甸贸易和投资的发展,应研究两国会计准则的差异,以促进中缅两国会计协调,进而带动整个中国—东盟自由贸易区内成员国之间的会计准则从协调到趋同,推进会计准则国际趋同的进程。本文从存货的相关概念、存货准则的适用范围、存货的确认、计量和披露等五个方面,对中缅存货会计准则进行比较。
Along with the development of trade and investment between China and Myanmar,in order to promote the accounting harmonization and then drive the accounting standard of member country in China-ASEAN Free Trade Area from harmonization to convergence.This paper compares the Inventory Accounting Standard of China with that of Myanmar in five aspects,that is：the relevant inventory definition,guidelines scope,recognition,measurement,disclosure and so on.
出处
《东南亚纵横》
CSSCI
2010年第11期65-69,共5页
Crossroads：Southeast Asian Studies
关键词
存货
存货成本
计量
Inventories
Cost of Inventories
Measurement
