上市公司存货计价方法选择偏好分析研究.docx

上市公司存货计价方法选择偏好分析 摘要 在企业和上市公司的流动资产中，存货起着很重要的作用。存货计价很直接的影响着企业期末的存货价值的真实性。然而，有很多因素对存货计价也有约束的作用，本文用不同的方法去对比研究存货计价，为企业的存货计价做出准确选择提出相关建议。在企业中，通过会计核算来确认和计量存货价值对企业来说是至关重要的，如何选择存货计价方法是现代企业对存货进行管理、确认与核算过程中的一项重要内容。本文以SQ食品公司的存货计价方法为研究对象，用文献研究法，案例分析法等方法，理论联系实际，分析SQ食品公司选择相应存货计价方法原因，存货计价现状以及存在的问题，并针对存在的问题尝试提出解决对策，希望借助其分析可以对今后工作中提出建议，能对今后的企业存货计价方法使用提供有效的帮助。 关键词：上市公司及企业存货计价方法选择 Abstract Inventory plays a very important role in the current assets of enterprises and listed companies. Inventory valuation directly affects the authenticity of the inventory value at the end of the period. However, there are many factors that also have a restrictive effect on inventory valuation. This paper uses different methods to compare and study inventory valuation and puts forward relevant suggestions for enterprises to make an accurate choice in inventory valuation. In enterprises, it is very important to confirm and measure the inventory value through accounting. How to choose the inventory valuation method is an important content in the process of inventory management, confirmation and accounting in modern enterprises. Based on SQ food companys inventory valuation method as the research object, using literature research, case analysis and other methods, theory with practice, this paper analyzes the reasons of SQ food companies to choose appropriate inventory valuation method, the status quo and existing problems of the inventory valuation, and try to put forward countermeasures for the existing problems, and hope that, through its analysis can Suggestions in future work, It can provide effective help for the future use of enterprise inventory valuation method. Key words:Listed companies and enterprises inventory accounting methods choice 目录 一、存货计价相关理论综述………………………7 （一）存货计价的内涵………………………7 （二） 存货计价的特点………………………8 （三）不同存货计价方法的区别………………………8 1.个别计价法………………………8 2.加权平均法………………………9 3.移动加权平均法………………………9 4.先进先出法………………………10 二、 上市公司存货计价方法选择分析——以SQ食品公司为例………………………10 (一)公司简介………………………10 （二）现行存货计价方法及特点………………………11 1.现行存货计价方法