新舊存貨準則的比較研究
摘要：存貨不僅是企業資產負債表資產中重要的1項，而且與企業損益的確定關係密切。企業存貨的`確定、計量、披露必須嚴格按照企業會計準則進行。本文在仔細研讀2001年11月9日發佈的《企業會計準則——存貨》和2006年2月15日發佈修訂後的《企業會計準則第1號——存貨》的基礎上，從新存貨準則與舊存貨準則的內容差異談起，並結合存貨準則應用指南的相關操作要求，從結構框架、範圍、確認、計量到披露等方面對新存貨準則與舊存貨準則進行了比較，系統地闡述了新準則先進性，具體分析了新存貨準則對企業會計實務及相關稅務可能帶來的影響。
關鍵詞：存貨；企業會計準則；後進先出法；公允價值；可變現淨值
The comparative study of the old and new inventories standards
Abstact: Inventories is one of the most important current asset for any enterprises. In the base of deeply studying the principles which implement in spe.11.1991 and the new principles which. Implement in Feb.15. 2006 This article is begin with the content of the old and new inventories I take use of the application guide of the inventories standards help to analyzing the theory basis of the new standards systematically most important part is to study and research how the implementation of new inventories standards to standardize the accounting information and other effect in accounting calculation and tax accounting. For the last I give some advises to the development of the new inventories standards.
Key words: Inventories; Accounting standards; LIFO; Equity value;Net realizable value
