存货按实际成本计价与潜在亏损部分经济管理人员认为，根据规定，所有存货的价值在账面永远只能按实际成本计价核算，即使长期积压造成贬值，账面也不能动，故造成潜亏的原因是会计法规和制度规定的错误。这是对存货历史成本计价原则的曲解。企业自创的无形资产价值的确定... According to the regulations, the value of all inventories on the book can always be calculated according to the actual cost. Even if the long-term backlog causes depreciation, the book can not move. Therefore, the reason for the potential loss is that the accounting Laws and regulations provide for errors. This is a misinterpretation of the principle of pricing historical inventory costs. The value of self-owned intangible assets of enterprises to determine ...