长期以来,存货是按照历史成本计价的。所谓历史成本是指存货按取得的实际成本登记入账。企业采用历史成本计价主要有两个原因:一是过去我国是计划经济,商品的价格是稳定的,一般不会出现跌价现象;二是历史成本计价提供的数据是客观的,可查实的,且易于确定。但是现在是市场经济,存货的价格由市场决定,而不再是一成不变的,特别是科技的发展,使得产品的更新速度越来越快,企业的许多存货面临跌价。如果仍以历史成本计价,显然不利于企业资金周转,不符合会计谨慎原则。因为,谨慎原则要求估计可能发生 For a long time, inventory was valued at historical cost. The so-called historical cost means that inventory is accounted for at the actual cost obtained. There are two main reasons why companies use historical cost pricing: First, in the past, China was a planned economy, the price of commodities was stable, and generally there would be no price drop; second, the data provided by historical cost pricing was objective and verifiable. Easy to determine. But now it is a market economy. The price of inventory is determined by the market, but it is no longer fixed. In particular, the development of science and technology makes the product update faster and faster, and many of the company’s inventory is facing a drop in price. If the price is still calculated at historical cost, it is obviously not conducive to corporate capital turnover and does not comply with the accounting principle of caution. Because, the principle of prudence requires that the estimate may happen