这是存货准则比较的最后一部分。我们将对可变现净值和存货跌价准备的相关规定进行比较。一、可变现净值
中国准则
存货成本高于其可变现净值的，应当计提存货跌价准备，计入当期损益。
可变现净值，是指在日常活动中，存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
企业确定存货的可变现净值， 应当以取得的确凿证据为基础，并且考虑持有存货的目的、资产负债表日后事项的影响等因素。
为生产而持有的材料等，用其生产的产成品的可变现净值高于成本的，该材料仍然应当按照成本计量； 材料价格的下降表明产成品的可变现净值低于成本的，该材料应当按照可变现净值计量。
为执行销售合同或者劳务合同而持有的存货， 其可变现净值应当以合同价格为基础计算。
企业持有存货的数量多于销售合同订购数量的， 超出部分的存货的可变现净值应当以一般销售价格为基础计算。
国际准则
The cost of inventories may not be recoverable if those inventories are damaged,
if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs to be incurred to make the sale have increased. The practice of writing inventories down below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.
Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made, of the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the end of the period to the extent that such events confirm conditions existing at the end of the period.
当存货发生毁损、全部或部分过时或售价下跌时，该存货成本可能无法收回。当至完工尚需投入的预估成本及销售所需估计成本上升时，存货成本可能亦无法收回。存货的成本高于可变现净值时将成本冲减至可变现净值之处理，符合资产账面价值不得超过预期自销售或使用可变现金额的原则。
可变现净值的估计值是以估计可得存货预期变现金额的最可靠证据为基础。作该估计时，就期后事件对期末状况的证实范围内，考量与该期后事件直接相关的价格或成本的波动。
美国准则
…as used in the phrase lower of cost or market, the term market means current replacement cost, provided that it meets both the following conditions: a) market shall not exceed the net realizable value, and b) market shall not be less than net realizable value reduced by an allowance for an approximately normal profit margin.Inventory can lose value for a variety of reasons including damage, spoilage, obsolescence, changes in market prices, and the like. The application of LCM is a means of attempting to measure loss of value and recognize the effects inthe period in which this occurs. The term “market” means current replacement cost not to exceed a ceiling of net realizable value (selling price less reasonably estimable costs of completion and disposal) or be less than a floor of net realizable value adjusted for a normal profit margin.
......在成本或市场价值较低的短语中使用时，市场价一词是指当前重置成本，只要它满足以下两个条件：a）市场价不应超过可变现净值，并且b）市场价不得低于可变现净值减去一个正常利润率下的利润。
由于各种原因，存货可能会损失价值，包括损坏，腐败，报废，市场价格变化等。 LCM（Lower of Cost or Market，成本与市场价孰低法）是一种尝试衡量价值损失并识别其发生期间的影响的手段。
“市场价”一词是指当期重置成本不超过可变现净值的上限（售价减去合理估计的完工成本和处置成本）或低于按正常利润率调整后的可变现净值的最低水平。
分析
三个准则都强调了可变现净值的估计要有可靠的证据，美国准则专门提到了市场价这种说法，与可变现净值有关但又不完全相同，应当注意。
二、存货跌价准备
中国准则
企业通常应当按照单个存货项目计提存货跌价准备。
对于数量繁多、单价较低的存货，可以按照存货类别计提存货跌价准备。
与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的，且难以与其他项目分开计量的存货，可以合并计提存货跌价准备。
资产负债表日，企业应当确定存货的可变现净值。以前减记存货价值的影响因素已经消失的，减记的金额应当予以恢复，并在原已计提的存货跌价准备金额内转回，转回的金额计入当期损益
国际准则
Materials and other supplies held for use in the production of inventories are not written down below cost if the finished products in which they will be incorporated are expected to be sold at or above cost. However, when a decline in the price of materials indicates that the cost of the finished products exceeds net realisable value, the materials are written down to net realisable value. In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value. A new assessment is made of net realisable value in each subsequent period.When the circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (ie the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value. This occurs, for example, when an item of inventory that is carried at net realisable value, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased.
如果产成品预期以等于或高于成本的价格出售，则供生产该产成品存货使用的原料及其他物料不应冲减至低于成本。但当原料的价格下跌显示产成品之成本超过可变现净值时，该原料应冲减至可变现净值。在此情况下，原料的重置成本可能为其可变现净值的最佳可得估计数。企业应于各后续期间重新评估可变现净值。若先前导致存货价值冲减至低于成本的情况已消失，或有明显证据显示经济情况改变而使可变现净值增加时，冲减金额应予转回（即转回金额以原冲减金额为限），故存货之新账面金额为成本与修改后可变现净值孰低者。例如，因售价曾下跌而以可变现净值列报的存货项目，后续仍持有而其售价已回升者，即属于该情况。
分析
在跌价准备与转回的问题上，中国准则和国际准则基本一致。美国准则禁止存货跌价准备的转回。
【参考文献】
1.企业会计准则第1号——存货
2.Joanne M. Flood.2017. Wiley GAAP 2017——Interpretation ASC 360 Property,plant and equipment
3.IAS 2 Inventory
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