期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2001
卷号：X
出版社：University of Oradea
摘要：One of the most debated problems in management accounting is the evaluation of the out stocks from the
company patrimony. The value of the final stock may have a major influence on the net income, the taxes
estimation and to be paid. The methods presented are: the specific identification, the average cost, “first-
in, first-out”, “last-in, first-out”, every one of them having different results.
