一、库存商品的再计价及其计价基础库存商品是指企业以销售为目的而购进的备售商品。其购进时的价格(进价)称之为原价或历史成本。一个企业所经营的同种商品,往往由于其进货的渠道,进货的时间、一次进货的批量、商品付款的条件不同,出现前后进价不一的现象。而商品处于备售储存期时,又因储存时间、保管条件有别,以及一定时期内政治、经济政策等因素影响。商品的实际价值与进货时的原始价格也会出现差异。这样就产生了商品销售后按什么价格计算已 First, the re-counting of inventory goods and its valuation basis Inventory goods refers to the business for the purpose of sales for the purchase of goods for sale. The price (purchase) at the time of purchase is called the original price or historical cost. The same kinds of commodities that a company operates often have different purchase prices before and after due to the channels of their purchase, the time of purchase, the quantity of goods purchased once, and the conditions for payment of goods. When commodities are in the period of storage for sale, due to differences in storage time and storage conditions, as well as political, economic policies and other factors in a certain period of time. There will also be differences between the actual value of the goods and the original price at the time of purchase. This results in what price the product has been sold at