Reasonable cost structure and accountingstandards are the basis of correctly analyzing the production management.
合理的成本构成及核算准则是正确分析生产经营的基础。
2
Enterprise AccountingStandards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定,资产负债表日,存货应当按照成本与可变现净值孰低计量。
3
Some companies, due to a lack of understanding of accountingstandards, which could be included in the cost of the costs are not included, resulting in their tax costs.