永续盘存制和实地盘点制的区别（The difference between a perpetual inventory system and a physical inventory system）.docVIP

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永续盘存制和实地盘点制的区别（The difference between a perpetual inventory system and a physical inventory system）.doc

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永续盘存制和实地盘点制的区别（The difference between a perpetual inventory system and a physical inventory system）

永续盘存制和实地盘点制的区别（The difference between a perpetual inventory system and a physical inventory system） Thats what the inventory does on the books: First of all, there is a period of inventory, including inventory details, the name of the project, the amount, units, amount. Due to different inventory types, measurement units are not the same, there may be meters, bars, kilograms, tons, Taiwan, sets, and so on. Secondly, the current storage will be recorded in the actual purchase or production inventory, and will be accounted for according to the purchase cost or the finished product production cost. Perpetual inventory method: This reduced the number of period according to the requisition and other delivery form registration quantity accounted for. If the price of using a weighted average method (common method), using (initial inventory amount + the amount of storage) / (initial inventory number + the number of storage unit price calculation) (1), by reducing the number of * price calculated by the amount of End of book inventory quantity = initial inventory quantity + current storage quantity - quantity reduced during this period After inventory, the amount of inventory at the end of the book and the actual inventory amount multiplied by the weighted average unit price of the above calculation, first transferred to the disposal of property gains and losses, and then adjust. The book with the firm differences into pending property loss: inventory number = actual inventory quantity; the final amount of inventory is roughly equal to the ending inventory quantity * (1) calculated the price (accounted for by initial inventory amount + of the current storage amount - this reduces the amount of calculation, because there may be poor end). Physical inventory system: First inventory, and then do the current accounts reduced processing Quantity reduced during this period = initial inventory quantity + current storage quantity ending inventory quantity Current decrease amount = i