请会计英语翻译高手帮忙下,谢谢了,不要电脑翻译的

来源:百度知道 编辑:UC知道 时间:2024/06/09 05:40:38
通过对戴尔存货管理模式的分析,揭示了戴尔的零库存管理模式和用精确的数字化推动的管理模式,将其分成需求估算阶段、购料订货阶段和利用计算机来构建财务结算流程。对于我国的上市公司,除了借鉴先进的存货管理模式之外,规范自身的存货会计处理也很重要。对于存货的确认、存货的初始计量、存货发出成本,存货期末处理,上市公司都出现过不少的问题,特别是存货期末处理,要注意可变现净值的确定问题和存货跌价准备的计提问题。规范上市公司的存货会计处理,除了国家有关方面的监督外,企业自身可以通过加强内部审计等方法强化内控管理的力度,同时也确保了日常会计处理的准确性。
可变现净值net realizable value 结算settlement

Through the Dell inventory management model analysis reveals Dell's zero inventory management and the use of precise digital-driven management style, will be divided into its demand estimates stage, stage and purchase orders for materials used to build financial results of computer processes. For China's listed companies, in addition to learn from the advanced inventory management model, regulating their own inventory accounting treatment is also very important. The inventory confirmed that the initial measurement of stock, issued inventory costs, inventory processing end, the listed companies there are a lot of issues, especially the end of inventory processing, attention should be paid to net realizable value of identifying problems and inventory declines provided on the preparations for issues. The inventory listed companies standardizing accounting treatment, in addition to the supervision of the countries concerned, enterprises can strengthen internal auditing methods t