第二章 资产(三)（Second chapter assets (three)）.docVIP

第二章 资产(三)（Second chapter assets (three)） Second chapter assets (three) Third inventory accounting The eleventh to fifteen principles of small business accounting standards mainly regulate the confirmation and measurement of inventories of small businesses. Small businesses should obtain inventories at cost, and inventories should be determined by first in first out, weighted average, or individual costing. In the daily operation of small enterprises, the planned cost method or the inventory cost accounting method is the actual cost of inventory. For example, using a plan cost approach, the material or product is produced through material cost variances or product cost variances The plan for the actual cost of product cost adjustment; the price of the amount of calculation method, through the goods into the sales price of commodity price adjustment will account for the actual cost (price). The production expenses of a small enterprise shall be in accordance with the object of cost accounting and the cost items Separate imputation. This section focuses on small enterprises to obtain inventory measurement, inventory measurement, production costs accounting and inventory management accounts. According to the actual cost valuation (Accounting settings, accounting explanation) According to plan cost valuation (account setting, accounting explanation) 1. issue inventory, cancel LIFO 2. general taxpayers and small-scale taxpayers First, related subjects of the old and new changes and cohesion 1., new materials in transit subject of new and old changes and convergence. Small business accounting standards set up in transit materials subjects. Compared with the small business accounting system, the main differences are in: (1) the provisions of the small business accounting standards: small business (wholesale and retail) in the purchase of goods in the process of expenses (including reasonable loss of transportation fees, handling fees, packaging fees, insurance, transportati