存货计价方法（Inventory valuation method）.docVIP

存货计价方法（Inventory valuation method） Overview of inventory valuation methods The choice of inventory valuation method is an important content for enterprise accounting policy. Choose different inventory valuation methods will lead to different report profits and inventory valuation, and the impact on the tax burden of enterprises, cash flow. Chinas enterprise accounting standards stipulates: all kinds of stock issued, enterprises can choose according to the actual situation, the use of FIFO and weighted average method, moving average method and specific identification method, LIFO method and other methods to determine the actual cost. Inventory valuation method Inventory entry value: the main purchase price, purchase expenses, taxes, the value of inventories is determined by the following methods. 1, FIFO The FIFO method is assumed to first receive inventory first issued or received first inventories to consumption, and according to the assumption of stock turnover order issued stock and the stock at the end of a method of valuation. 2, the weighted average method The weighted average method is based on the initial inventory balances and income for the period inventory quantity and cost of the purchase price, the monthly weighted average unit price of a final inventory calculation, as the calculation of current inventories at the end of the cost and value of the unit price, in order to achieve this period issued a method of inventory cost and the value of the inventory balances. 3, the weighted moving average method The weighted moving average method refers to the time of receipt, immediately according to the inventory quantity and total cost, calculated by 1 methods the average price or the cost of the new. 4, LIFO LIFO is assumed to receive after receipt of the stock issued first before or after the first inventory consumption, and according to the assumption of stock turnover order issued stock and inventory stock for a price. 5, the specific identification method