作 者: ;
机构地区: 韶关大学经济管理学院
出 处: 《韶关师专学报》 2000年第5期28-31,共4页
摘 要: 采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。在不同的存货计价方法下 ,存货的结存量也影响着销售成本和利润的确定。 Adopting different method of inventory valuation influences the cost of goods sold and its profit.Under different method of inventory valuation,the amount of inventory also influences the cost of goods sold and its profit.Therefore,we should pay much attention to it when we analyse the financial affair.