存货跌价准备

第三部分：采用和第二部分相似的论述方法，论述了各种情况下，内部存货跌价准备的抵销方法。

The third part : Discussed the elimination way of allowance for marked diminution in value of inventory in all conditions in the same way which has been used in the second part .

本文主要采用了举例和简单的统计分析相结合的方法，探讨新会计准则关于存货跌价准备的相关规定及其对于企业相关政策的影响。

In this paper , I mainly use cases and Statistical Methods to analyze the new accounting standards on the stock decline in value and its impact on business-related policies .

在八项减值准备中，上市公司对坏账准备、存货跌价准备和固定资产减值准备的运用较为普遍，各项减值准备的提取率随着对应资产流动性的降低而降低。

Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset 's liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies .

第二部分：论述了合并会计报表中内部存货交易（不包括内部存货跌价准备）的抵销方法。

The second part : discussed the elimination way of intra-company transaction ( not included allowance for diminution in value of inventory ) .