存货计价方法在国内外的研究状况及发展趋势求大神帮助
开题报告 或提纲
推荐回答(1个)
1,开题报告: 2006年2月15日,财政部发布了《企业会计准则——基本准则》等39项企业会计准则,这标志着我国与国际惯例接轨的企业会计准则正式建立,中国会计准则体系从此在国际上取得了与国际会计准则“同等”的地位。新会计准则于2007年1月1日首先在上市公司中推行。新会计准则的实行有利于促进国内外企业的平等交流与合作,有利于推动我国现代企业的广泛建立和长远发展。 《企业会计准则——存货》的修改,体现了会计处理方法的一致性。例如,对于借款费用的资本化问题,不再强求专门借款,只要属于长期资产,如:为生产大型机器设备、船舶等生产周期较长资产的借入款项等发生的利息均可资本化,计入对应的存货价值,而不再直接计入损益。 同时,其内容体现出与国际会计准则的高度趋同。这包括修正了存货的定义(存货的“为出售”这一特征得到加强)、不再将商品流通企业的存货成本计算单列、改革了发出存货的计价方法等。 自我国加入了WTO以后,国内外不同会计标准存在的较多差异在一定程度上影响了我国会计信息的规范化、标准化,会计信息的质量已不能适应经济全球化和我国社会主义市场经济的健康有序发展,全面建立与国际趋同的会计准则体系已成为我国经济形势发展的迫切要求。 2,提纲: 一、《存货》准则在我国的应用现状 二、我国存货新旧会计准则的比较 (一)总体评价 (二)具体比较 1.框架比较 2.关于准则适用范围 3.商品流通企业存货的采购成本 4.发出存货成本的确定 5.投入的存货成本确认方法不同 6.取消了低值易耗品和包装物的分次(期)摊销法 7.关于借款费用资本化 8.接受捐赠及盘盈存货的成本 9.披露 三、《存货》准则的国际比较 (一)总体框架 (二)存货的范围 (三)存货的定义及确认 (四)存货的计量 1.存货的初始计量 2.存货初始成本的内容 3.存货的期末计量 (五)存货的披露 四、执行新《存货》准则注意的问题 (一)可变现净值的确定 1.《企业会计准则——存货》确定存货可变现净值时要求考虑的因素 2.估计存货售价的原则确定可变现净值时,重点是确定存货的估计售价 (二)存货跌价准备的计提与转回的核算
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