商品流通企业存货成本应包括进货费用  

Purchase Costs Should Be Included Within Costs of Inventories in Circulation Business of Commodities

作　　者：胡德新[1] 徐汉峰[1] 

机构地区：[1]湖北职业技术学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2008年第1期89-90,55,共3页Journal of Hubei Polytechnic Institute

摘　　要：我国于2006年出台的企业会计准则冲破了1993年和2001年两次会计制度改革的禁区,与国际准则接轨,将商品采购环节的进货费用全部计入存货的采购成本,对已售商品的进货费用或金额较小的进货费用又要计入经营费用。The Accounting Standards for Enterprises in 2006 are more geared to international standards compared with the accounting reformations in 1993 and in 2001. In the new standards, the purchase costs are included within purchase expenses, and the purchase costs of sold commodities or small scales of purchase costs are included within running expenses.

关 键 词：商品流通企业 存货成本计量 采购成本 进货费用 经营费用 国际准则 

分 类 号：F230[经济管理—会计学]