个别计价法
- 网络Specific identification;Specific Identification Method
个别计价法
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个别计价法情况下财务差异的仿真分析
Simulation and Analysis of Financial Variance with Specific Identification Method
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各种存货发出时,企业可以根据实际情况,选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。
When delivering inventories , enterprises nay account for their actual cost under the following methods : first-in first-out , weighted average , moving average , specific identification , last-in first-out , etc.