| 执行新《企业会计准则-存货》的探讨 |
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| 引用本文： | 冯艳艳. 执行新《企业会计准则-存货》的探讨[J]. 山西焦煤科技, 2007, 0(4): 37-39 |
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| 作者姓名： | 冯艳艳 |
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| 作者单位： | 西山煤电股份公司西曲矿,古交,030200 |
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| 摘 要： | 本文从存货的初始计量、后续计量、期末计量及存货有关核算科目的变化四个方面,着重分析了执行新企业会计准则对存货产生的影响。
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| 关 键 词： | 新准则 存货 探讨 |
| 修稿时间： | 2007-03-13 |
Exploration on Carrying out New "Enterprise Accounting Standard-Existing Stock" |
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| Feng Yanyan. Exploration on Carrying out New "Enterprise Accounting Standard-Existing Stock"[J]. Shanxi Coking Coal Science & Technology, 2007, 0(4): 37-39 |
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| Authors: | Feng Yanyan |
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| Affiliation: | Feng Yanyan |
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| Abstract: | This text analyses emphatically the influence of producing to existing stock in carrying out new accounting standard from four aspects as initial measure of existing stock,measure of following up,measure of final and the change of concerned calculating subject about existing stock. |
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| Keywords: | New standard Existing stock Exploration |
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