| 关于存货初始计量的思考 |
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| 引用本文： | 王龙,吴灵辉.关于存货初始计量的思考[J].杨凌职业技术学院学报,2005,4(3):10-11. |
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| 作者姓名： | 王龙 吴灵辉 |
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| 作者单位： | 1. 陕西警官职业学院,陕西,西安,710043
2. 杨凌职业技术学院,陕西,杨凌,712100 |
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| 摘 要： | 针对《企业会计准则—存货》,从理论和实务两个方面对存货初始计量中采购人员的差旅费和专设采购机构的经费以及仓储费用的处理进行了全面的分析,提出了自己的认识和观点。
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| 关 键 词： | 企业会计准则 存货 初始计量 |
| 文章编号： | 1671-9131（2005）03-0010-02 |
| 收稿时间： | 2005-06-07 |
| 修稿时间： | 2005-06-07 |
On Thinking of Initial Measure of the Inventories |
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| WANG Long,WU Ling-hui.On Thinking of Initial Measure of the Inventories[J].Journal of Yangling Vocational & Technical College,2005,4(3):10-11. |
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| Authors: | WANG Long WU Ling-hui |
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| Abstract: | Based on "Accounting Standard for Business Enterprise-Inventories",the purchasing agent's allowances for a business trip and expenses of purchasing organ,and expenses on goods in storage in initial stage are analyzed from theory and practice.In the end,new viewpoints are put forth. |
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| Keywords: | accounting standard for business enterprises inventories initial measurement |
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