对于财务报告的建议，对公司财务主管的具体建议

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对公司财务报告这门课的建议Advice on the course of the company's financial report对公司财务报告这门课的建议Advice on the course of the company's financial report

Inventory flow is an important business asset, its correct recognition, measurement and disclosure of the financial position, results of operations have a significant impact. China's former industry Accounting Standards - Inventories to regulate business inventory accounting has played a positive role, but there are some practical problems. Determine the actual cost of inventories, such as mobile weighting method and LIFO method is not universal, or does not truly reflect the flow of inventory; on through a long period of production activities to achieve sales of inventory, to increase or decrease in costs directly to profit or loss is not conducive to objective and truly reflect the cost of inventories. Therefore, in order to establish a complete system of accounting standards, especially China joined the World Trade Organization (WTO), the accelerated integration into the world economy and the pace of global capital markets, international accounting standards and the need is increasingly urgent, in order to further standardize inventory of recognition, measurement and disclosure of relevant information to the relevant parties to provide true and reliable financial information, the Ministry of Finance draw on the content of international accounting standards and reasonable for the issue of China's accounting practice, the old inventory guidelines were revised again, on February 15, 2006 issued the Accounting Standards for Enterprises No. 1 an inventory, and requires listed companies from January 1, 2007 shall come into force. New old stock inventory guidelines and criteria have been greatly improved compared, clear differences between the old and new criteria for inventory, new inventory guidelines will help correct understanding and smooth implementation. This article will discuss old and new inventory criteria difference between a simple analysis, first described the introduction of new accounting standards, the need for business, on this basis, respectively, from the overall structure of the old and new criteria for inventory differences and differences in the specific content of a comparative analysis of two aspects, Finally our new inventory standards system in the implementation process may encounter problems and propose solutions to those problems, so that the accounting staff on the new guidelines to help understand and use. So that we can better learning, understanding and application of new accounting standards inventory.

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