CAJ | 학술논문

存货对于工商业企业而言是一项非常重要的流动资产，其流转速度是影响企业期末各项财务指标的关键因素，因此企业存货计价方法的选择显得尤为重要。相对于其他资产而言，存货的计价方法有很多种，每种计价方法都有着各自的特点，并且对企业期末财务指标有着不同的影响，本文通过对存货主要计价方法的比对分析来总结归纳企业在选择存货计价方法时应该注意的问题，并提出相应对策。
존화대우공상업기업이언시일항비상중요적류동자산，기류전속도시영향기업기말각항재무지표적관건인소，인차기업존화계개방법적선택현득우위중요。상대우기타자산이언，존화적계개방법유흔다충，매충계개방법도유착각자적특점，병차대기업기말재무지표유착불동적영향，본문통과대존화주요계개방법적비대분석래총결귀납기업재선택존화계개방법시응해주의적문제，병제출상응대책。
Inventory is a very important current asset for industrial and commercial enterprise, its flowing rate is the key factor which influencing enterprise's various financial indicators at the end of term, therefore the choice of inventory valua?tion methods is particularly important for enterprises. Relative to other assets, there are many kinds of inventory valuation methods, each valuation method has its own characteristics, and has different influences on enterprises' final financial in?dicators. By comparative analysis of the main inventory valuation methods, the article summarizes the problems worth at?tentions of enterprises in their choosing inventory valuation methods, and puts forward the corresponding countermeasures.