目 录摘 要.................................................................................................................IAbstract.............................................................................................................II引 言................................................................................................................11 存货核算概述................................................................................................31.1 存货核算的含义.................................................................................31.2 存货核算的方法.................................................................................31.3 企业加强存货核算的必要性.............................................................42 贵州欧氏丰贸易有限公司存货核算现状....................................................52.1 存货管理情况.....................................................................................52.2 存货核算业务流程.............................................................................53 贵州欧氏丰贸易有限公司存货核算不准确的原因分析............................73.1 信息收集不及时，采购发生费用未计入存货成本.........................73.2 存货核算方法随意变更.....................................................................73.3 存货盘点不及时，盘点流于形式.....................................................83.4 存货跌价处理不当.............................................................................84 贵州欧氏丰贸易有限公司存货核算改进的对策建议..............................104.1 加强信息沟通，按新会计准则对存货准确计量...........................104.2 结合企业情况，选定恰当计价方法...............................................104.3 定期盘点清查，加强专业队伍建设...............................................114.4 谨慎计算成本，增强存货减值测试...............................................12结 论................................................................................................
