净价法
jìng jià fǎ
- 名Net price method;net price procedure
净价法-
同时分析了总价法与净价法对报表揭示的影响，认为净价法更符合会计的真实性原则，是会计实务在确认、计量和报告存货项目时首选的方法。
The article also compares the gross method and the net method in revealing financial statements , and concludes that the net method is more conform to the authentic principle of accounting and should be the chief method in recognizing , measuring and reporting the inventory items in accounting practice .