存货计价方法

试谈存货计价方法不同对企业税负的影响

Effect of Different Inventory and Valuation Methods on Enterprise Tax Burden

计算机条件下存货计价方法的取舍与应用

The Choose and Application of Traditional Inventory Costing Method Based on Computer

企业存货计价方法的选择

Selection of Price Reckoning for Enterprise Goods in Stock

本文主要探讨了存货计价方法的选择及各方法之间矛盾的调节。

Discussion is made on in this paper and given the adjustment among them .

采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。

Adopting different method of inventory valuation influences the cost of goods sold and its profit .

存货计价方法的比较

Comparison of inventory valuation methods

选择正确的存货计价方法，有利于企业的现代化管理。

To select the correct method of counting stock - in - trade is propitious for the modern enterprise management .

通过对存货计价方法的比较，我们可以看到：所有这四种方法都是可接受的会计实务方法。

From the comparison of inventory valuation methods , we can see that all four methods are regarded as acceptable accounting practices .

在通货膨胀或物价上涨时期，使用先进先出法将会比其他存货计价方法产生更多的利润。

During a period of inflation or rising prices , the use of FIFO will result in greater profits than the other inventory valuation methods .

缺乏诚信的企业常常利用编造虚假资料、随意变更存货计价方法、存货成本核算不规范、人为调账等方式进行存货财务舞弊。

Enterprises of lacking integrity often make financial fraud by fabricating false information , arbitrarily changing in inventory valuation , accounting nonstandard inventory cost and artificially adjusting account etc.

手工处理与计算机处理的差异性以及计价方法之间的替代性，令手工方式下曾经使用过的12种存货计价方法在计算机条件下只有8种有实用价值。

The difference between manual process and computerized process , the substitution among inventory costing methods that make only 8 methods are practical effect among 12 traditional inventory costing methods based on computer .

选择不同的存货计价方法将会导致不同的成本水平、报告利润和存货估价，并对企业的税收负担、现金流量产生较大影响。

If the choice is different , the level of cost , the reported profit and the evaluation of stock will be different , as well as it work on the enterprise 's tax burden and cash flowing .

企业内部筹资的会计处理方法主要有固定资产折旧方法和存货计价方法，不同的会计处理方法对企业的生产经营有不同的影响。

Accountancy handling methods to the enterprise inner raising funds mainly have the method in depreciation of fixed assets and the method of stock in trade valuation . Different accounting handling methods have the different influence to the production operation of the enterprise .

这种存货计价的方法需要分别确定期末存货中的每一件商品是来自于哪一次购货。

The method of pricing inventory is required to identify the units in the ending inventory as coming from specific purchases .

《企业会计准则第1号&存货》中取消了存货发出计价方法的后进先出法，其原因主要有四个，即：常被用作调节利润的工具；

In the Accounting Standards for Business Enterprise No. 1 & Inventory , the LIFO valuation method for inventory has been eliminated . The main reasons are : it was usually used for a tool of profits adjustment ;

存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。

The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them .

存货是企业在生产经营过程中为销售或耗用而储存的各种有形资产，企业可根据自身生产的经常性特点及计价方法的适用性而采用不同的存货计价方法。

The stock includes various visible assets stored by the enterprises for sales or consumption in the course of production and operation , the enterprises can adopt different stock pricing method according to the recurrent features of their own production and the applicability of the pricing method .