摘要
先进先出法与后进先出法是两种重要的存货计价方法,对企业的资产、成本、利润、所有者权益和税收会产生不同的影响。存货计价方法的选择需要考虑诸方面的因素,由于这两种存货计价方法之间的差异是难以弥补的,如果根据利益权衡的要求频繁的在两种方法之间不断地转换,势必与会计核算的一贯性原则相矛盾,会给人留下“粉饰”和“调剂”会计信息的嫌疑。
There are two important ways in counting storage, the method of selling fist ff pm'chasing fist and the method of selling fist if purchasing last. They will play different role on assets, cost, profit property , and tax. Several factors must be thought in choosing method of counting storage. The differences of the two methods is not to be eliminated. If we often alter between the methods to meet the dm, md of benefit, we must be considered washwhiting accounting information.
出处
《吉林商业高等专科学校学报》
2003年第2期59-60,共2页
Journal of Jilin Commercial College
关键词
存货
计价方法
比较分析
先进先出法
后进先出法
会计核算
Method of counting storage
Method of selling fust if pur chasing fist
Method of selling fist if purchasing last Storage
