浅析存货计价法的财务影响-毕业论文.doc

读万卷书 行万里路 读万卷书 行万里路 读万卷书 行万里路 四川师范大学成都学院财务会计作业 PAGE 1 浅析存货计价法对南京中商的财务影响 学生：李桃 李淼 李静 唐谦 指导教师：杨明 内容摘要：存货是指企业在日常活动中持有以备出售的产成品、处在生产过程中的在产品或提供劳务过程中耗用的材料或物料等，不同的存货计价方法必然会对存货估价及报告利润产生影响。企业应根据准则的规定选择适当的存货计价方法，例如：先进先出法、移动平均法、加权平均法、个别计价法。由于各种计价方法都有其自身的优点和缺点，那么如何根据企业自身的特点以及存货的特性选择适合企业的存货计价方法便成为企业和会计工作人员共同面对的问题。 关键词：存货 存货计价方法 选择 On the choice of inventory valuation methods in Nanjing Abstract :The stock is held by an enterprise in the daily activities for the sale of finished goods, in the production process of products or services provided in the process of consumption of materials or materials, different inventory valuation methods will inevitably impact on the profits and inventory valuation report. Enterprises should select appropriate inventory valuation methods according to the standards, such as FIFO, moving average method, weighted average method, individual valuation method. Because of various valuation methods has its own advantages and disadvantages, then according to the choice of inventory valuation methods for enterprise characteristics of the enterprise itself and the inventory will become the enterprise and accounting staff face the common problem. Keywords: Stock Inventory valuation method Choice 读万卷书 行万里路 四川师范大学成都学院财务会计作业 PAGE 1 TOC \o 1-3 \h \z \u 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc498719969 前言 PAGEREF _Toc498719969 \h 1 HYPERLINK \l _Toc498719970 一、发出存货计价的方法 PAGEREF _Toc498719970 \h 1 HYPERLINK \l _Toc498719971 （一）按实际成本计价 PAGEREF _Toc498719971 \h 1 HYPERLINK \l _Toc498719972 1.先进先出法 PAGEREF _Toc498719972 \h 1 HYPERLINK \l _Toc498719973 2.加权平均法 PAGEREF _Toc498719973 \h 2 HYPERLINK \l _Toc498719974 3.移动平均法 PAGEREF _Toc498719974 \h 2 HYPERLINK \l _Toc498719975 4.个别计价法 PAGEREF _Toc498719975 \h 2 HYPERLINK \l _Toc498719976 二、对南京中商发出存货计价方法的案例分析 PAGEREF _Toc498719976 \h 2 HYPERLINK \l _Toc498719977 （一）先进先出法 PAGEREF _Toc498719977 \h 3 HYPERLINK \l _Toc498719978 （二）加权平均法：又分一次加权平均法和移动加权平均法两种 PAGEREF _Toc498719978 \h 4 HYPERLI