新旧存货准则对企业损益的影响（The influence of new and old inventory criteria on enterprise profit and loss）.docVIP

新旧存货准则对企业损益的影响（The influence of new and old inventory criteria on enterprise profit and loss） The influence of new and old inventory criteria on enterprise profit and loss 2010-3-24 10:33, Ding Jianqun As an important item of current assets, inventory usually accounts for a larger proportion of total assets. Therefore, the correctness of inventory accounting has a direct impact on the truth of the assets value in the balance sheet. Because there is an organic relation between inventory cost and selling cost, the method of inventory accounting will affect the accounting of enterprise profit and loss, and then affect the authenticity and reliability of income statement information disclosure. In order to adapt to the new trend of economic globalization and the development of international financial reporting standards, the establishment of our accounting system is complete, to further standardize the inventory confirmation, measurement and disclosure of the relevant information, in February 15, 2006, the Ministry of Finance revised and issued Enterprise Accounting Standards No. first inventory (hereinafter referred to as the new inventory standards), requirements of listed companies from January 1, 2007 1997. Compared with the old stock index, the new stock index has been improved in many ways, and has realized the convergence with the international accounting standards, and can reflect the value of the inventory more objectively and effectively. This paper on the old and new inventory standards change impact on the profit or loss of the enterprise to do some analysis, proposed should pay attention to in the implementation of new guidelines to the problems and suggestions for improvement, in order to better understand and implement the new inventory standards, to solve practical problems in the work. I. The Influence of changes in initial valuation of inventories on the profits and losses of enterprises The new inventory criterion replaces the old stock rule manufactu