对存货会计准则的几点理解（Some understanding of the accounting standards of inventory）.docVIP

对存货会计准则的几点理解（Some understanding of the accounting standards of inventory） Some understanding of the accounting standards of inventory Information search Contact cooperation Edit mailbox - Submission Hotline - contact number: 010Your position: accounting research accounting seminar Wen Yuan enterprise accounting standards Some understanding of the accounting standards of inventory I. net realizable value Inventory accounting standards will be the net realizable value is defined as in the normal production process, completion will occur estimated cost and relevant taxes after the estimated amount of inventory to the estimated price minus to. Compared with the definition of international accounting standards and other accounting textbooks more popular, more easy to understand. For example, second, the international accounting standards on the net realizable value of this specification, net realisable value is in general during the operation of the estimated selling price less cost of completion and minus the necessary cost of sales. The book the national accounting qualification examination in October 2001 published accounting practice (a) the net realizable value is defined as enterprises in the normal production process, in order to estimate the price minus the estimated completion fee must be estimated cost and sales value after. Here, the deductions for estimated price are unclear and puzzling. Therefore, the estimated completion cost here is easily understood as the cost before the completion of the process plus the processing cost. The inventory accounting criterion specifies the cost to which the completion estimate will take place. For net realisable value, we believe that the following two aspects should be understood: 1, for further processing (such as material), inventory the estimated price should be deducted from the project include: to finish the estimated cost, such as cost and other auxiliary materials to be processed may also occur in proces