According to Enterprise 'Accounting Rule& Inventory, the article introduces the valuation principle and accounting methods of final inventory. 本文根据《企业会计准则&存货》分析介绍了存货的期末计价原则以及账务处理方法。
AIA promulgated the 29th announcement& inventory pricing in 1947, firstly come up with accounting methods of enterprise measuring inventory value can use cost and market value which is lower in standardized manner. 美国会计师协会(AIA)于1947年颁布了第29号公告&存货计价(InventoryPricing),第一次以规范的方式提出企业计量存货价值的会计方法可以采用成本与市价孰低法。