新会计准则（The new accounting standards）.docVIP

新会计准则（The new accounting standards） The accounting standards for Enterprises No. first inventory The contents of inventory accounting 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 unsold goods included in the purchase costs, the cost of the ending inventory. The procurement of goods enterprises purchase a smaller amount of cost, can be directly included in the current profits and losses (cost of sales). Name 2. accounting changes: Payable taxes, materials procurement and other business costs The 3. inventory valuation method: Cancel lifo Now can use inventory valuation method: (1) the specific identification method (2) FIFO (3) at the end of a weighted average method (4) the weighted moving 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 packaging and low value consumable subjects, with turnover materials subject. The borrowing costs 6. inventory occurred (17 criterion) originally recorded financial expenses will now meet the capitalization of the borrowing costs of the condition part included in the cost of inventories. Three. The final measurement of inventory: 1. according to the lower of cost and net realizable value of the final measurement To determine the net realizable value of 2: (1) products, for the sale of goods and raw materials directly for the sale of inventory, the net realizable value of inventories to the estimated price minus the estimated cost of sales an