农业企业自产留用存货的会计核算程咏东“两则”“两制”和各行业财务会计制度都规定存货应按实际成本计价。实际成本计价亦称历史成本或原始成本计价，是指企业以取得财产物资、形成权益或债务时实际发生的金额作为核算的依据。迄今为止，以实际成本为计量基础的会计核算... Accounting for self-produced retained stock of agricultural enterprises Cheng Yongdong’s “two” and “two systems” and financial accounting systems of various trades and professions require that inventories be valued at actual cost. Actual cost pricing, also known as historical cost or original cost pricing, refers to the basis on which an enterprise takes the actual amount incurred when obtaining property and materials and forming rights or debts. So far, the actual cost accounting basis for measurement ...