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新存货准则与原有的存货准则相比,有了很大变化。这些变化集中体现在存货入账环节、发出环节和期末结存环节。不同环节的存货计价方式对企业纳税会产生不同的影响。
The new inventory guidelines have changed dramatically from the original inventory guidelines. These changes are concentrated in the inventory accounting part, the issue of the end of the period and the end of the session. Different aspects of the inventory valuation of corporate tax will have different effects.