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題 名 | 兩岸存貨會計之處理=Discuss the Inventory Accounting between Taiwan and Mandarin China |
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作 者 | 許端芳; | 書刊名 | 德明學報 |
卷 期 | 12 1997.03[民86.03] |
頁 次 | 頁51-62 |
分類號 | 495.71 |
關鍵詞 | 存貨會計; 會計規範體系; 入帳價值; 永續及定期盤存制度; 存貨成本流動假設; 成本與市價孰低法; Inventory accounting; Accounting regulation system; Perpetual and periodic inventory system; Inventory cost flow methods; Lower of cost and market; LCM; |
語 文 | 中文(Chinese) |
中文摘要 | The relationship of business trade activities are very closed between Taiwan and Mandarin China in recent years. Owing to the separation between the two places, let the people in business and accounting fields do not know each other's accounting system. The purpose of this paper is to discuss the difference about inventory accounting between Taiwan and Mandarin China. This paper can be covered in three sessions. First, to discuss the accounting regulation system between the two places, so people can understand the difference between them. Second, this paper is discussed and analyzed about the classification of inventory, determination of inventory cost, perpetual and periodic inventory ststem, invertory cost flow methods and lower of cost and market (LCM) etc, then, it is easy for people to recognize the inventory system between them. At last, this paper is summarized the difference between Taiwan and Mandarin China about inventory accounting principles. |
本系統中英文摘要資訊取自各篇刊載內容。