企业会计准则第1号（Accounting standards for Enterprises No. first）.docVIP

企业会计准则第1号（Accounting standards for Enterprises No. first） The accounting standards for Enterprises No. first - stock general provisions Article 1 in order to regulate the inventory confirmation, measurement and disclosure of relevant information, according to the accounting standards for enterprises - Basic Standards, these standards are formulated. Second the following items shall be subject to other relevant accounting standards: (a) the consumptive biological assets for Enterprise Accounting Standards No. fifth - biological assets. (two) the construction contract collection inventory cost for the Enterprise Accounting Standards No. fifteenth construction contract. The second chapter confirm The third stock is held by an enterprise in the daily activities for the sale of finished goods or goods, in the production process of the products used in the production process, or provide services in the process of materials and materials. Fourth inventory can meet the following requirements simultaneously, in order to confirm: (a) the economic benefits relating to the inventories are likely to flow into the enterprise; (two) the cost of the inventories can be measured reliably. The third chapter measurement Fifth inventory shall be initially measured at cost. Inventory costs include purchase costs, processing costs and other costs. The purchase cost of sixth stocks, including the purchase price, the relevant taxes and fees, transportation fees, handling fees, insurance and other expenses attributable to the purchase costs of inventories. The processing cost of seventh stocks, including direct labor and manufacturing costs allocated according to a certain method. Manufacturing cost refers to the indirect costs of enterprises for the production of products and services and the occurrence of. The enterprise shall according to the nature of the cost of manufacturing, reasonable choice of distribution of manufacturing cost method. In the same production process, while the produ