请帮忙把存货论文摘要翻译成英文，谢谢

存货计价方法的选择是制定企业会计政策的一项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、现金流量产生影响。存货的计价包括取得存货的计价、发出存货的计价和期末存货的计价。目前在我国，《企业会计准则》规定：取得存货按照实际价格进行计价，期末存货采用成本与可变现净值孰低法进行计价。而发出存货的价值没有明确规定必须采用哪种方法计价，可以由企业自行决定。但是选择方法的前提必须是符合国家有关规定以及会计准则的相关要求。本文就如何对发出存货的计价做一解析。

论文首先阐述了存货计价的内容，然后以存货计价对各项经济指标的重要影响为起点，论述了不同的计价方法对企业纳税、资产负债表和利润等方面的影响，证明了存货计价的重要性以及选择合适的计价方法的必要性；接着详细叙述了关于发出存货的计价方法，包括：计价方法选择的标准、所需考虑的因素、在不同目的下的方法的选择和计价方法的矛盾与协调。最后对比评价了各种存货计价方法，提出具体选择要求。

关键词：存货计价方法，选择标准，对企业的影响，对企业会计信息产生，选择的矛盾及其协调，税务筹划，新会计准则对存货计价影响

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第1个回答 2010-05-12

Inventory valuation methods of accounting policy choice is to develop an important content, choose different inventory valuation methods will lead to different report profits and inventory valuation of enterprises, and the tax burden, cash flow. Inventory valuation including inventory valuation, inventory valuation and the ending inventory valuation. At present, the enterprise accounting regulation: according to actual price has inventory valuation, ending inventory cost of using net realizable value and low valuation method. But the value of stocks issued did not make clear a regulation must adopt what kind of method by the enterprise itself, can pricing decisions. But the choice of methods must be comply with the relevant state provisions and the relevant accounting standards. This is how to make an analysis of the inventory valuation.

Thesis expatiates the contents and inventory valuation on the economic index of inventory valuation of the important influence as a starting point, this paper discusses the method of enterprises of different tax, balance sheet and the profit of the importance of the inventory valuation proof and choose proper valuation methods of necessity, Then a detailed description about the inventory valuation methods, including: the choice standard and method for the factors considered in different purposes, the method of choice and valuation methods of contradictions and coordination. Finally comparing various inventory valuation method, put forward specific choice.

Keywords: inventory valuation method, choose standard, the influence on the enterprise, the enterprise accounting information, the choice of contradictions and coordination, tax planning and inventory valuation of new accounting standards

第2个回答 2010-05-11

Inventory valuation methods of accounting policy choice is to develop an important content, choose different inventory valuation methods will lead to different report profits and inventory valuation of enterprises, and the tax burden, cash flow. Inventory valuation including inventory valuation, inventory valuation and the ending inventory valuation. At present, the enterprise accounting regulation: according to actual price has inventory valuation, ending inventory cost of using net realizable value and low valuation method. But the value of stocks issued did not make clear a regulation must adopt what kind of method by the enterprise itself, can pricing decisions. But the choice of methods must be comply with the relevant state provisions and the relevant accounting standards. This is how to make an analysis of the inventory valuation.

Thesis expatiates the contents and inventory valuation on the economic index of inventory valuation of the important influence as a starting point, this paper discusses the method of enterprises of different tax, balance sheet and the profit of the importance of the inventory valuation proof and choose proper valuation methods of necessity, Then a detailed description about the inventory valuation methods, including: the choice standard and method for the factors considered in different purposes, the method of choice and valuation methods of contradictions and coordination. Finally comparing various inventory valuation method, put forward specific choice.
关键词;Inventory valuation method, choose standard, the influence on the enterprise, the enterprise accounting information, the choice of contradictions and coordination, tax planning and inventory valuation of new accounting standards

第3个回答 2010-05-11

Inventory valuation method of accounting policy choice is to develop an important business content, choose a different method of inventory valuation reports will lead to different profits and inventory valuation, and corporate tax burden, the cash flow impact. Get stock inventory valuation, including valuation, valuation of inventories and the ending inventory valuation. Currently in China, "Enterprise Accounting Standards" provides that: the actual price to obtain stock in accordance with the valuation of ending inventory using the lower of cost and net realizable value valuation method. The value of inventories does not specify which method of valuation must be used, by the enterprises themselves. But the selection method of the premise must be consistent with state regulations and the relevant requirements of accounting standards. This article on how to do a valuation of inventories analysis.

Paper first described the contents of inventory valuation, inventory valuation and then on the important impact of the economic indicators as a starting point, discusses the different valuation methods to the business tax, balance sheet and profit and other implications, proves the importance of stock valuation and the selection of appropriate valuation methods need; then elaborate on the method of valuation of inventories, including: valuation method selection criteria, the necessary factors for different purposes under the method in the selection and valuation methods of conflict and coordination. Comparative evaluation of the final inventory valuation of various methods of selecting specific.

Keywords: inventory valuation methods, selection criteria, the impact on the business of accounting information generated, select the contradictions and coordination, tax planning, the new accounting standards impact on stock valuation本回答被网友采纳

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