共 7 条公开笔记
存货在取得时，一般按历史成本计价；在发出时，计价方法包括个别计价法、先进先出法、加权平均法和移动平均法等；在期末时，采用成本与可变现净值孰低法计价。
资产+费用=负债+所有者权益+收入
资产=负债+所有者权益
资产=负债+所有者权益 收入-费用=利润
需要说明的是，资产负债表、利润表和所有者权益变动表是按权责发生制为基础编制的，而现金流量表是以收付实现制为基础编制的。
这台设备的历史成本为10万元，重置成本为5万元。
财报至少应当包括“四表一注”。其中，“四表”是指资产负债表、利润表、现金流量表、所有者权益变动表，“一注”是指会计报表附注
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