中国会计准则or国际会计准则的区别
 （一）存货的概念 1.存货，是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。 2.存货同时满足下列条件的，才能予以确认： （1）与该存货有关的经济利益很可能流入企业； （2）该存货的成本能够可靠地计量。 （二）计量 1.存货应当按照成本进行初始计量。存货成本包括采购成本、加工成本和其他成本。 2.存货的采购成本，包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。 3.存货的加工成本，包括直接人工以及按照一定方法分配的制造费用。 4.存货的其他成本，是指除采购成本、加工成本以外的，使存货达到目前场所和状态所发生的其他支出。 5.下列费用应当在发生时确认为当期损益，不计入存货成本： （1）非正常消耗的直接材料、直接人工和制造费用。 （2）仓储费用（不包括在生产过程中为达到下一个生产阶段所必需的费用）。 （3）不能归属于使存货达到目前场所和状态的其他支出。 6.投资者投入存货的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。 7.企业提供劳务的，所发生的从事劳务提供人员的直接人工和其他直接费用以及可归属的间接费用，计入存货成本。 8.企业应当采用先进先出法、加权平均法或者个别计价法确定发出存货的实际成本。 9.对于性质和用途相似的存货，应当采用相同的成本计算方法确定发出存货的成本。对于不能替代使用的存货、为特定项目专门购入或制造的存货以及提供的劳务，通常采用个别计价法确定发出存货的成本。对于已售存货，应当将其成本结转为当期损益，相应的存货跌价准备也应当予以结转。 资产负债表日，存货应当按照成本与可变现净值孰低计量。存货成本高于其可变现净值的，应当计提存货跌价准备，计入当期损益。 国际会计准则 1.Inventory refers to one of the following assets: (1)to hold for sale in the course of normal operation; (2)still in the process of production for sale;or (3)materials or materials that will be consumed in the process of producing or providing labor services. Net realizable value refers to the value of the estimated cost minus the estimated cost of completion and the estimated cost necessary for the sale in the normal operation. 2.The inventory includes the purchase of goods for resale,for example,the purchase of goods by retailers and the goods used in retail,or the possession of land and other real estate for resale.The stock also includes the finished products produced by the entity,the products and the materials and materials that will be used in the production process.As for the labor providers,inventory includes the labor costs mentioned in the sixteenth paragraph,and the entities concerned have not yet recognized the related income(see international accounting standard eighteenth-income). 3.Inventory measurement (1)Inventory cost：The cost of inventory should include all the cost of the purchase,the cost of processing,and the other costs that bring the stock to the present place and state. (2)The purchase costs of inventories by the purchasing price,import duties and other taxes(excluding the day after the entity can be returned from the tax department of the tax),which transport costs,handling fees and other can be directly attributed to the products,materials and labor costs.Business discounts,rebates and other similar items should be deducted when determining the cost of the purchase. 来源：于濮铭，微信号：Puming_Paddy-Yu，由中国ACA网【www.aca.cn】综合整理发布，若需引用或转载，请注明来源！ |
