浅谈存货发出计价方法的选择.doc

文档介绍：包头师范学院
本科毕业论文
题目:浅谈存货发出计价方法的选择
学生姓名:于捷
学院:经济与管理学院
专业:会计学
班级:12级会计班
指导教师:彭向华老师
二〇一六年三月
摘要
存货作为企业的一项重要资产,在企业的流动资产中占很大的比重,与此同时其价值和数量的确认也非常重要。由于存货是发生在不断耗费、购买、和行销中的,所以存货计价也就变得更为重要。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,企业的现金流量、税收负担也受其影响。我国《企业会计准则》规定:“任何存货在发出时,企业都可以根据现实情况,在先进先出法、后进先出法、移动平均法、加权平均法、个别计价法几种方法中挑选适当的计价方法用来确定其实际成本。”企业应根据准则的规定选择适当的存货计价方法,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;
Abstract
Inventory , as an important asset in the enterprise , accounted for the larger proportion in liquid assets of enterprise . Meanwhile , its confirmation of value and account are of great importance . Inventory is continues purchase , consumption and sales thus inventory valuation is quite important . The choice of different inventory valuation method will lead to different report profits and stock valuations . China’s “ enterprise accounting standards” regulation : “ all inventories , the enterprise can be issued according to the practical situation , choose to use FIFO , weighted average method , moving method of mean , individual valuation method , LIFO method to determine the actual costs .” Enterprise should choose the suitable inventory valuation methods in conformity with the provisions of the accounting standards . However , various kinds of inventory valuation method has its own characteristics and insufficient , enterprise and accounting workers are confronted with the problem about hoe to seek a more conductive inventory valuation methods according to its own characteristics and inventory of enterprise characteristics selection.
Key words:inventory ; inventory valuation method ; choose;
目录
引言……………………………………………………………………………… 5
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按实际成本计价……………………………………………………………5
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案例分析………………………………………………………………… 6
按计划成本计价……