新旧存货准则的比较研究

新旧存货准则的比较研究

摘要：存货不仅是企业资产负债表资产中重要的1项，而且与企业损益的确定关系密切。企业存货的确定、计量、披露必须严格按照企业会计准则进行。本文在仔细研读2001年11月9日发布的《企业会计准则——存货》和2006年2月15日发布修订后的《企业会计准则第1号——存货》的基础上，从新存货准则与旧存货准则的内容差异谈起，并结合存货准则应用指南的相关操作要求，从结构框架、范围、确认、计量到披露等方面对新存货准则与旧存货准则进行了比较，系统地阐述了新准则先进性，具体分析了新存货准则对企业会计实务及相关税务可能带来的影响。

关键词：存货；企业会计准则；后进先出法；公允价值；可变现净值

The comparative study of the old and new inventories standards

Abstact: Inventories is one of the most important current asset for any enterprises. In the base of deeply studying the principles which implement in spe.11.1991 and the new principles which. Implement in Feb.15. 2006  This article is begin with the content of the old and new inventories standards.then I take use of the application guide of the inventories standards help to analyzing the theory basis of the new standards systematically .the most important part is to study and research how the implementation of new inventories standards to standardize the accounting information and other effect in accounting calculation and tax accounting. For the last I give some advises to  the development of the new inventories standards. 

Key words: Inventories; Accounting standards; LIFO; Equity value;Net realizable value