Topics cover the latest development of accounting theories , the newest method of inventory classification and evaluation , the latest standard of cost classification and evaluation and the affects on financial statements of using new evaluation methods 課題包括最新的會計(jì)理論發(fā)展,存貨分類和評價的方法,成本分類和評價的方法和使用新評價方法的財務(wù)報表的影響。