存货的会计确认与计量相关问题的探讨.docVIP

本科生毕业论文 存货的会计确认与计量的相关问题探讨 摘要 存货是企业外购回来的货物，存放在库存内的用以变现的商品，能为企业后续发展起一定作用，使其更好的出售为企业带来经济利益。特别是存货在加工制造型企业中，有着不可磨灭的作用。存货项目涉及产品成本、费用的确定，并影响着企业的正常生产和运行，是加工制造型企业会计核算中的重点，也是难点。由于社会经济的不断发展以及货物形态的多种做样，一些国家和国际上对相关存货做了规定，同时也提出了基础知识与理论知识的相互结合，使会计存货得到更好的确认与计量方面的发展，在存货的计量问题上，由于很多国家与国际上都已经做出了明确规定，所以相关企业要在准则的规定下做好存货的相关计量工作。本文系统分析了企业对存货的确认、计量方面的有关内容。 关键词：存货；确认；计量； Abstract Inventories are enterprise purchased back the goods, stored in the inventory for the realization of goods, can play a certain role for the subsequent development of the enterprise, so that its better to sell for the enterprise to bring economic benefits. Especially in the processing and manufacturing enterprises, there is an indelible role. Inventory items involved in product cost, cost determination, and affect the normal production and operation of enterprises, is the focus of processing and manufacturing enterprise accounting, but also difficult. Due to the economic and social development and morphology of the goods a variety of sample, some countries and international of inventory related made provisions and also put forward some basic knowledge and theoretical knowledge combined with each other to get better the development of confirmation and measurement of accounting for inventories, on stock issues of measurement, due to many national and international has made a clearly defined, so enterprises to do inventory under the provisions of the code related to the measurement. In this paper, the system analysis of the enterprise on the recognition of inventory, measurement of the relevant content. Keywords: inventory; confirmation; measurement; 目录 1 绪论 1 1.1 研究背景 1 1.2 研究的目的与意义 1 1.2.1 研究的目的 1 1.2.2 研究的意义 1 2.1 存货的会计确认与计量的发展历程 2 2.2 存货的会计确认与计量的相关概念 2 2.2.1 存货的概念 2 2.2.2 存货的会计确认与计量的概念 3 2.2.3 存货的会计确认与计量的理论基础 3 3 存货的会计确认与计量问题分析 5 3.1 存货的会计确认问题分析 5 3.1.1 存货的会计