成本与市价孰低法分析  

Analysis on Lower-of-cost-or-market Method

作　　者：赵会岚 ZHAO Hui-lan(Shenyang Normal University, Shenyang 110034, China)

机构地区：[1]沈阳师范大学,辽宁沈阳110034

出　　处：《浙江工商职业技术学院学报》2018年第4期7-9,共3页Journal of Zhejiang Business Technology Institute

摘　　要：新企业会计准则从制定以及实施已经10多年了,其中《企业准则第1号——存货》中规定,企业期末存货的计价方法采用成本与市价孰低法。在分析了成本与市价孰低法优缺点、适用条件后,论述了在发展变化的市场经济条件下成本与市价孰低法存在的意义,并提出了相关建议。It has been over10years since the compilation and implementation of New Enterprise Accounting Standards and in Article1of the Standards,Inventory,the lower-of-cost-or-market method is applied for the pricing of final inventory of a company.After analyzing the merits,demerits and application conditions of the lower-of-cost-or-market method,the paper explores the significance of the method in the changing market economy and puts forward relevant suggestions for its application.

关 键 词：期末存货 成本与市价孰低法 可变现净值 

分 类 号：F231[经济管理—会计学]