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qi ye hui ji zhun ze di hao cun huo
Pages: 43-44
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  企业会计准则历史成本可变现净值采购成本计划成本生产过程加工成本加权平均法先进先出法企业存货;
Abstract: 企业会计准则第×号─—存货引言1.本准则涉及企业存货的会计核算与会计报表揭示。定义2.本准则使用的下列术语的定义为:(1)存货,指企业在生产经营过程中为销售或为生产过程中消耗而持有,或为销售而处于生产过程中的各种资产。包括原材料、燃料、包装物、低值易...
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