新会计准则(国外英语资料).docVIP

新会计准则(国外英语资料) Accounting standards for Enterprises No. first - Inventories Contents of inventory calculation changes: The cost of procurement of 1. commercial enterprises in the procurement of goods in the process of purchasing cost shall be included in the inventory. You can also collect (purchased prepaid purchase fee), the final assessed according to the purchase of goods sales ratio for goods sold. The purchase costs included in the current profits and losses (the cost of main business) The purchase cost of unsold goods is included in the ending inventory cost If the amount of goods purchased by an enterprise is less than that of the goods, it may be included in the current profits and losses (sales expenses) at the time of occurrence 2. the name of the account varies: Taxes, materials, procurement, and other business costs should be paid 3. valuation methods for issuing inventories: Cancel last in first out method The inventory valuation method available now has: (1) individual valuation method (2) first in first out method (3) a weighted average method at the end of the month (4) moving weighted average method 4. materials according to the planned cost accounting, a material should be differences in the cost burden, should not in the monthly allocation at the end of the quarter or a calculation, do accounting entries material cost difference in the subjects can also debit in credit. 5., cancelled the packaging, low value, easy to consume subjects, switch to revolving material subjects 6. the cost of borrowing (the guideline No. 17), which was originally recorded as financial expense, will now be included in the cost of the cost of the borrowing Three. Inventory ending measurement: 1. make final measurement at the lower of the cost and net realizable value 2. determination of net realizable value: (1) inventories of finished goods, commodities and raw materials for sale, etc., and their net realisable value is determined by the estimated selling price of the in