新会计准则下存货计价方体法对企业的影响.docVIP

新会计准则下存货计价方法对企业的影响 摘要:存货是企业资产的主要构成内容之一，对企业非常重要。而新会计准则对存货计价方法的改变也给企业带来了一定的影响。本文从存货的概念入手，简单的介绍现行会计制度规定的几种计价方法， 并浅谈不同存货计价方法对企业各方面的影响，使其更有横向的可比 ... p摘要:存货是资产的主要构成内容之一，对非常重要。而新会计准则对存货计价方法的改变也给企业带来了一定的影响。本文从存货的概念入手，简单的介绍现行会计制度规定的几种计价方法， 并浅谈不同存货计价方法对企业各方面的影响，使其更有横向的可比性.同时提出了一些建议，为企业的经营决策者及信息资料的使用者提供准确的数据。nbsp; br / 关键词：存货；存货计价方法；影响；建议nbsp; br / br / Inventory valuation methods on enterprisesbr / Abstract：Inventory is enterprisesmain assets, it is important to enterprise. And the new accounting standards on the inventory valuation method bings a change to enterprise. This article provides a definition of inventories, a brief account of the existing accounting requirements of several valuation methods, and about inventory valuation methods on all aspects of the enterprise, making them more lateral comparability,.At the same time, a few suggestions for business decision makers and information data provide users with accurate information. br / [8]谢冬娣.存货计价方法的选择对税收的影响[M].铜业工程，2007，(4).br / [9]刘晓玉.存货计价方法变更对利润及所得税影响[M].税收征纳，2008，(6).br / [10]陆涛.企业存货计价方法的选择及其影响[M].甘肃农业，2006，(6).br / [11]安春明.试谈存货计价方法不同对企业税负的影响[J].北华大学学报社会科学版，2003，(1). /pP/P p摘nbsp; 要：在冰糖橙园覆盖黑色地膜、银色反光膜、白色地膜，用TDR300土壤水分测定仪每月测定土壤含水量数据，并测定了冰糖橙果实的动态生长数据，最后对果实进行品质分析，结果表明，覆膜对减少土壤水分蒸发作用显著, 其中又以白色地膜保水效果最好。另外，对冰糖橙糖份的含量无明显影响。br / 关键词：冰糖橙；保水；增糖；地膜；覆盖 br / br / Different Color Of Plastic Mulch On The Impact Of Bingtangchengbr / Abstract：Comparative tests were made on the soil surface of the Bingtangcheng, by making use of Black Mulching Film, Silver Reflective Mulching Film, White Mulching Film and no Mulching Film，with TDR300 soil moisture analyzer on the measurement of water content data of soil per month, Bingtangcheng harvest was sampled for each plot and analyzed of its quality, and the results showed that: Mulching Film of the Bingtangcheng has an obvious effect on the water, and it also could significantly improve the capacity of the soil water, especially the white Mulching Film. But Mulching Film has little effect o