International accounting is generally considered to be a new field of accounting. In order to comply with the trend of increasing internationalization of economic development, the field of accounting has been made more conceptually developed and practically useful and precise. Research on the main elements of international accounting focuses on accounting standards and financial reporting standards for multinational companies. According to economic reality, companies are involved in the manufacture of products, such as goods or services. At the end of each financial year, these inventories must be valued in order to show the value on the balance sheet at the relevant reporting date. Inventories are thus part of the working capital and thus affect the liquidity of the company. Now, the central issue in valuing inventories is to measure all payments related to production or purchases and to allocate them to individual inventories as acquisition costs or production costs. Inventories play an important role in terms of balance sheet assets and are interpreted by IAS 2. In the situation of the global financial crisis, the application of inventory models in the working capital management of companies is becoming more and more indispensable. For enterprises, a large amount of working capital needs to be used in the procurement and storage of goods, and many enterprises often have improper ratios of inventory funds, which in turn affects the normal operation of the enterprise. Inventory modeling theory is widely applied in enterprise working capital management, which can strengthen the ability of enterprises to deal with problems flexibly, and can respond to changes in consumer demand and competitive situation in a timely manner, and can develop countermeasures and solutions that are better than other competitors.