| 试论"存货跌价准备"在造船企业的应用 |
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| 引用本文： | 崔庆宝,陈竟飞.试论"存货跌价准备"在造船企业的应用[J].江苏科技大学学报(自然科学版),2002,2(2):19-21. |
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| 作者姓名： | 崔庆宝 陈竟飞 |
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| 作者单位： | 大连造船厂财务处 辽宁大连116005
(崔庆宝)，中国船舶重工集团公司第723研究所 江苏扬州225001(陈竟飞) |
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| 摘 要： | 本文提出了计提剩余物资跌价准备的会计设想 ,阐述了它的理论依据 ,分析了计提剩余物资跌价准备的必要性 ,并给出了具体的会计处理方法
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| 关 键 词： | 存货 造船 跌价 |
| 文章编号： | 1009-7082(2002)02-19-03 |
| 修稿时间： | 2001年6月19日 |
Discussion on the Application of "Preparation for Falling Price of Goods in Stock" in Shipbuilding Enterprises |
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| CUI Qing bao ,CHEN Jing fei.Discussion on the Application of "Preparation for Falling Price of Goods in Stock" in Shipbuilding Enterprises[J].Jiangsu University of Science and Technology:Social Science Edition,2002,2(2):19-21. |
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| Authors: | CUI Qing bao CHEN Jing fei |
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| Institution: | CUI Qing bao 1,CHEN Jing fei 2 |
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| Abstract: | The paper brings out the accountant consideration of extraction of the preparation for falling price of surplus materials, and analyzes the necessity of extraction of the preparation for falling price of surplus materials in shipbuilding enterprises, and also offers the method for accounting process. |
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| Keywords: | stock shipbuilding falling price |
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