Abstract：
Research of the valuation method of inventory is extermly urgent. Since 1900,（我覺得這里該用21世紀(jì)啊...)With the compliance of Intenational Accounting Standandard and the development of th markent economy, accounting stardands are improving gradually.Inventory is a crucial assst of an entity and it always plays significant role.（這句翻成英文有點(diǎn)啰嗦了,畢竟會(huì)計(jì)就這么幾個(gè)term）The measurement of inventory cost effects the income tax, profit and cost of goods sold. Facing the new economy model, the old measurements of inventory cost cannot adapt to the economy trend anymore. Major changes was made in the new Accounting Standard of China (這個(gè)企業(yè)會(huì)計(jì)準(zhǔn)則我不知道國內(nèi)是GAAP還是accounting standard,你可能要自己看一下這個(gè)特殊名詞）.The principles and scopes of measuring cost of inventory are stated as well. This paper (report, essay看你是什么了)introduces the measurments of inventory cost. It also studies the constititution of popular inventory cost measurements, scope of application and the effects brought to entities. It analyses the principles and compares the data around different inventory cost measurements.By analysing the inventory cost measuremets of public listed compnies,the paper makes comparasion on how different cost measuremets could effect the entities.Some advice is provided on how entities should choose their inventory cost measurements.
術(shù)語沒問題,語法你自己再檢查檢查吧.不是英語專業(yè)的,只能幫你到這兒了.