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1、企业会计准则第1号（AccountingstandardsforEnterprisesNo.first）AccountingstandardsforEnterprisesNo.first-inventorygeneralprovisionsArticle1thesestandardsareformulatedinaccordancewiththeaccountingstandardsforenterprises-BasicStandardsinordertoregulatetheconfirmation,measurementandrelatedinf
2、ormationdisclosureofstocks.Secondofthefollowingitemsshallbegovernedbyotherrelevantaccountingstandards:(1)expendablebiologicalassetsshallbegovernedbytheaccountingstandardsforEnterprisesNo.fifth-biologicalassets.(two)theEnterpriseAccountingStandardsNo.fifteenth-constructioncontrac
3、tsshallapplytothecostofinventoriescontractedthroughtheconstructionofcontracts.ThesecondchapterconfirmsThirdinventoryreferstotheenterpriseindailyactivitiesforthesaleoffinishedgoodsorgoods,intheproductionprocessintheproduct,intheproductionprocessortheprovisionoflaborintheprocessof
4、consumptionofmaterialsandmaterials.Fourthstocksmeetthefollowingconditionsatthesametimetobeconfirmed:(1)theeconomicinterestsassociatedwiththeinventoryarelikelytoflowintotheenterprise;(two)thecostoftheinventorycanbemeasuredreliably.ThethirdchapteristhemeasurementFifthinventoriessh
5、allbeinitiallymeasuredatcost.Inventorycostsincludepurchasingcosts,processingcosts,andothercosts.Thepurchasingcostsofsixthinventoriesincludethepurchaseprice,relatedtaxes,transportation,handlingcharges,insurancepremiums,andotherexpensesattributabletothepurchasecostoftheinventory.T
6、heprocessingcostsofseventhinventories,includingdirectlaborandmanufacturingexpensesallocatedinacertainmanner.Overheadcostsrefertotheindirectcostsincurredbyanenterprisefortheproductionofgoodsandtheprovisionofservices.Theenterpriseshall,accordingtothenatureofthemanufacturingexpense
7、s,reasonablyselecttheallocationmethodofmanufacturingexpenses.Inthesameproductionprocess,whiletheproductionoftwoormorethantwokindsofproducts,andtheproductioncostofeachproductcannotbedirectlydistinguished,theprocessingcostsshallbeallocatedinaccordancewithreasonablemethodsinavariet
8、yofproducts.Theothercostsoftheeighthinventories
