浅谈存货发出计价方法的选择.doc

二 〇 一 六 年 三 月 摘 要 存货作为企业的一项重要资产，在企业的流动资产中占很大的比重，与此同时其价值和数量的确认也非常重要。由于存货是发生在不断耗费、购买、和行销中的，所以存货计价也就变得更为重要。不同的存货计价方法会存货估价报告利润，企业的现金流量税收负担影响。我国《企业会计准则》规定：“存货发出时，企业可以根据情况，先进先出法、后进先出法移动平均法、加权平均法、个别计价法方法确定其实际成本。” 关键词：存货；存货计价方法；选择； Abstract Inventory , as an important asset in the enterprise , accounted for the larger proportion in liquid assets of enterprise . Meanwhile , its confirmation of value and account are of great importance . Inventory is continues purchase , consumption and sales thus inventory valuation is quite important . The choice of different inventory valuation method will lead to different report profits and stock valuations . China’s “ enterprise accounting standards” regulation : “ all inventories , the enterprise can be issued according to the practical situation , choose to use FIFO , weighted average method , moving method of mean , individual valuation method , LIFO method to determine the actual costs .” Enterprise should choose the suitable inventory valuation methods in conformity with the provisions of the accounting standards . However , various kinds of inventory valuation method has its own characteristics and insufficient , enterprise and accounting workers are confronted with the problem about hoe to seek a more conductive inventory valuation methods according to its own characteristics and inventory of enterprise characteristics selection. Key words：; inventory valuation method ; choose; 目 录 引言 ……………………………………………………………………………… 5 1.发出存货计价方法 ………………………………………………………………5 1.1 按实际成本计价……………………………………………………………5 1.1.1先进先出法…………………………………………………………6 1.1.2后进先出法…………………………………………………………6 1.1.3加权平均法…………………………………………………………6 1.1.4移动平均法…………………………………………………………6 1.1.5个别计价法…………………………………………………………6 案例分析 ………………………………………………………………… 6 1.2 按计划成本计价………………………………………………………… 9 2.企业如何选择计价方法…………………………………………………………10 2.1 不同的存货计价方法对企业的影响 ………………………………… 10 2.1.1几种存货计价方法的影响 ……………………………………… 10 2.2 存货计价方法选择需考虑的因素及其协调 ………………………… 12 2