存货计价方法比较研究 会计论文 英汉对照

存货计价方法比较研究 会计论文 英汉对照 存货计价方法比较研究 一、选择存货计价方法的 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 存货计价方法的不同是由于存货成本流转与实物流转不一致和同质的存货实际取得的成本不同而产生的。存货流转包括实物流转和成本流转两方面:在通常情况下，外购或自制的存货与出售商品的成本流转是不一致的，因此产生了存货成本在库存与销售之间的分配问题。为了恰当反映存货流转，在确定存贷计价的方法时，要坚持以下标准: (一)以历史成本为基础 企业流动资产中的一个主要的组成部分是存货，存货是以历史成本入账的。而事实上，存货极有可能以比该成本高许多的价格卖出去，所以通过销售存货所获得的现金数额往往比计算流动比率时所使用的数额要大。同时随着时间的推移与通货膨胀的持续，存货的历史成本与重置成本必然会产生偏差。 (二)坚持客观性原则 由于存货的实物管理一般是“先进先出”的，如采用后进先出法核算，其结果可能与实际情况不符。采用先进先出法时，期末存货均按后期进价计算，比较接近编表日重置成本，使资产计价较为合理。当采用后进先出法时，期本存货按较早期的单价计量，与编表日的重置成本差距较大，物价变动幅度越大，这种现象越明显。在通货膨胀时期，后进先出法所产生的期末存货数偏低，使资产计价失去意义。结果，财务分析也受到相当大的影响，营运成本、流动比率、投资报酬率偏低。 (三)坚持谨慎性原则 保证企业所有者和潜在投资者作出决策时，尽可能规避风险，使风险收益最大化。后进先出法在传统理论中被认为是“合理地计量销货成本，减少存货利润，从而公允地表示企业财务状次和经营成果”的较为科学有效的存货计价方法。 二、存货核算计价方法的分析 概括 简爱每回概括100字简爱每回概括200字简爱盖茨黑德府概括简爱的概括水浒传回目概括 的说，存货核算的计价方法包括六大类:按实际成本计价，按 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 成本计价，按商品进价或售价进行核算，成本与市价孰低法，估价法，重置成本法与可实现净值法。下面对这六大类中的前三类做详细的分析。 (一)按实际成本计价 按实际成本计价进行存货核算时，存货收入与发出均按实际成本进行计价，存货的总帐和明细账均按实际成本设置与登记。按实际成本计价发出存货实际成本的计算方法: 1(个别计价法 个别计价法，又称分批实际法，个别认定法，具体辨认法。这种方法是假设存货的成本流转与实物流转相一致，按照各种存货，逐一辨认分批发出存货和期末存货所属的购进批别或生产批别，分别按其购入或生产时所确定的单位成本作为计算各批发出存货和期末存货成本的方法。企业中一般不能互换使用的存货、或为特定的项目专门购入、或制造并单独存放的存货，以及购入批次少、容易识别、单位价值较高的贵重物资，一般采用个别计价法。并且这种方法在实地盘存制和永续盘存制下均可使用。 2. 加权平均法 加权平均法也称月末一次加权平均法，指以期初存货数量和本月购进存货数量作为权数去除本月全部收货成本加上月初存货成本，计算出存货的加权平均单位成本，来确定本期存 1 货发出成本和期末存货成本。这种方法只需在月末计算一次，比较方便。但只能在期末确定存货成本，无法随时从账面上提供存货的结存金额，不利于加强存货的日常管理。同时无论在上涨还是下跌情况下，计算出的存货成本与现行成本都有一定的差距，并且这种方法在实地盘存制下才可用。 3. 先进先出法 先进先出法是以先购入的存货先发出这样一种存货实物流转假设为前提，对发出存货进行计价的一种方法。采用这种方法，先购入的存货成本在后购入的存货成本之前转出，据此确定发出存货和期末存货的成本。采用这种方法的具体做法是:先按存货的期初余额的单价计算发出的存货的成本，领发完毕后，再按第一批入库的存货的单价计算，依此从前向后类推，计算发出存货和结存货的成本. 4. 移动加权平均法 移动加权平均法是指以每次进货的成本加上原有库存存货的成本，除以每次进货数量加上原有库存存货的数量，据以计算加权平均单位成本，作为下次进货前计算各次发出存货成本依据的一种方法。 (二)按计划成本计价 存货核算按计划成本计价时，存货的总帐和明细帐均按计划成本进行登记，实际成本与计划成本的差异，则作为存货的成本差异另行组织核算，并要将发出存货的计划成本调整为实际成本，将期末存货的计划成本调整为实际成本后在资产负债表上列示。采用计划成本核算方法的，一般适用于存货品种繁多、收发频繁的企业。如大中型企业中的各种原 材料 关于××同志的政审材料调查表环保先进个人材料国家普通话测试材料农民专业合作社注销四查四问剖析材料 、低值易耗品等。自制半成品、产成品品种繁多的，或者在管理上需要分别核算其计划成本和成本差异的，也可采用计划成本核算。按计划成本法计价分为两部分实施: 1. 计划成本的制定 按计划成本进行存货核算，正确地制定各类存货的计划成本是进行存货核算的前提，存货计划成本的制定，应根据存货实际成本的组成内容，考虑供货单位，运输方式和其他方面的因素予以制定，力求与实际成本尽可能相接近，而且应保持相对的稳定，除有特殊情况应随时调整外，在年度内一般不做变动。 2. 存货成本差异的计算 存货成本的差异是指实际成本与计划成本相比较的差额，一般分为超支差异与节约差异两种情况。超支差异是实际成本大于计划成本的差额，或称不利差异，节约差异是实际成本少于计划成本的差额，或称有利差异。在实际工作中，应先计算出存货成本差异率，然后计算出发出存货应负担的成本差异，并将发出存货的计划成本调整为实际成本。 (三)按商品进价或售价进行核算 1. 经营商品批发的商品流通企业可按进价进行核算，购入的商品按商品的进货原价作为库存商品的实际成本，销售商品的实际成本可按先进先出法，加权平均法，后进先出法，个别计价法，毛利率法等方法进行计算，但一经先用其中一种方法后，则不得随意变动。 2. 经营商品零售的商品流通企业，一般采用售价进行核算，购入的商品按商品的售价增加库存商品，商品售价与进价的差额作为商品进销差价进行核算。销售商品的实际成本平时可按商品的售价进行结转，月末时应按商品的存销比例分配商品成本的差异，将本月销售商品的售价调整为实际成本。 2 三、常用存货计价方法的综合分析 (一)从存货的特点及管理要求角度看 存货计价方法的选择不应该是盲目的，应充分考虑行业存货的特点。例如，在造纸行业 中，存货有以下特点:第一，存放时间不宜过长。因为商品木浆和成品纸存放时间过长则会 泛黄以致影响纸的白度，白度下降，必然导致产品售价的降低，甚至会使产品受潮而引起霉 变，直接造成产品的报废。第二，价格变化波动大。造纸行业对木材的依赖性强，而我国森 林资源又十分匮乏，大量的木浆要从国外进口，木浆的价格波动一直比较大。 (二)从纳税和现金流量角度看 用企业存货进行纳税筹划，需考虑企业所处的税制环境及物价波动等因素的影响，采用 不同的存货计价方法达到企业最佳纳税的目的，提高企业经济效益。《企业会计准则》规定， 纳税人的各项存货发出时，企业可以根据实际情况，选择使用个别计价法、先进先出法、加 权平均法等方法确定其实际成本。以上规定，为企业存货计价方法的选择提供了空间，也为 企业税收筹划、减轻税负，实现利润最大化提供了依据，因此，选择合理的存货计价方法， 可以减轻企业的所得税税负 (三)从管理人员业绩评估角度看 某种存货计价方法的合适与否，还与企业管理人员业绩 评价 LEC评价法下载LEC评价法下载评价量规免费下载学院评价表文档下载学院评价表文档下载 方法与奖励机制有关。不少 企业按利润水平的高低来评价企业管理人员的业绩，并根据评价结果来奖励管理人员。此时， 管理人员往往乐于采用先进先出法，因为，这样做会高估任职期间的利润水平，从而多得眼 前利益。 四、结论 需要指出的是，存货计价方法的选择，应符合税法的规定。《企业所得税暂行条例实施 细则》规定，纳税人各项存货的发生和领用，其实际成本价的计算方法，可以在先进先出法、 加权平均法、移动平均法等方法中任选一种。计价方法一经选用，不得随意改变，确实需要 改变计价方法的，应当在下一年度开始前报主管税务机关备案。因此，企业应在每年度末搜 集有关信息，力求准确判断材料价格走势，结合自身情况，选择合理的存货计价方法。 Inventory valuation methods research A, choose the standard of inventory valuation methods Inventory valuation method is different because inventory costs circulation with the material flow and with the homogenous inventory of different actually has cost the. Inventory flow including material flow and circulation of cost two aspects: normally, outsourcing or homemade inventory and sale of goods circulation of cost is not consistent, resulting in a inventory 3 costs in inventory and sale of between allocation problem. In order to properly reflect inventory circulation, in the determination of the deposit and loan pricing method, want to adhere to the following standards: (a) the historical cost as the foundation Enterprise liquid assets of one of the main component is in stock, inventory on historical cost of entry. And, in fact, inventory is likely to the high cost of than many price sell go out, so through the sales for cash amount inventory than flow ratios calculated to use when amount. At the same time as the elapse of time and inflation continuing, inventory of historical cost and replacement cost will produce deviation. (b) insist on the principles of objectivity Because of the physical inventory management is generally fifo, if use lifo accounting, the result may be with reality. The fifo, ending inventory according to purchase price calculation are late, close to make up table, replacement cost, make the asset valuation is more reasonable. When the lifo, period in stock according to earlier unit price, and make up the table, replacement cost difference, the greater the price variations, this kind of phenomenon is obvious. In inflation period, lifo produced by the ending inventory low number, make the asset valuation lose its significance. The results, financial analysis also is quite big effect, the operating cost, the current ratio, low investment return rate. (c) to stick to the principle of caution Ensure that business owners and the potential investors to make decisions, as far as possible, avoid risk, the risk to maximize 4 returns. Lifo in traditional theory is considered \"reasonable measuring sales cost and reduce the inventory profits, thus fair to say enterprise financial shape times and operating results\" more scientific and effective inventory valuation methods. B, the analysis of the valuation methods of inventories In summary, the inventory accounting valuation methods including six big kinds: according to the actual cost, is planned cost, pressing merchandise purchase price or price for accounting, cost and market value of gething lower, appraisal method, replacement cost method and can realize net value method. To the six kinds of the first three categories for detailed analysis. (a) according to the actual cost According to the actual cost inventories, inventory income and issued according to the actual cost are priced, inventory of general ledger and detail zhang according to the actual costs are in the establishment and registration. According to the actual cost of inventory actual cost a calculation method: 1. The specific identification method Specific identification method, also called partial actual law, individual determination method, and the specific identification method. This method is to assume that the cost of inventory and physical circulation flow is consistent, according to various inventory, one by one to identify a stock and ending inventory partial subordinate to the purchase of production of don't or don't, separately according to the purchase or when production as determined as the unit cost calculation of a batch of inventory and final cost inventory method. Enterprise in general are not 5 interchangeable use inventory, or for a specific project specialized manufacturing and a separate purchase, or deposited in stock, and buying batches, easy to recognize, less unit value of higher precious materials, generally USES the specific identification method. And this method in the field of inventory and the perpetual inventory system of all can use. 2. Of the weighted average method The weighted average method also late says a weighted average method, refers to the early this month to the quantity of the stock and purchase inventory quantity for removing all receiving cost weight this month early and inventory costs, calculates the weighted average unit cost of inventory, to make sure this issue out the ending inventory costs and inventory costs. This method in calculating a month only, more convenient. But only in the final sure inventory cost, not at any time in the accounts provide the amount of inventory stock, go against the daily management of strengthening the inventory. At the same time no matter in the up or down, calculated with the current cost inventory cost has certain gap, and this method in the field of inventory to be available. 3. Fifo Fifo is bought stock issued first before such a material flow hypothesis of the inventory premise, out of stock on a method of valuation. Using this method, the inventory costs in the first purchased at the cost inventory turn out before, according to a final stock inventory and determine the cost. The use of this method is the specific method: according to the beginning of the first stock price from the balance calculated the cost of inventory, 6 brought the hair, then click on the first of the Treasury stock price calculated according to this former backward analogy, a calculation inventory and cost of inventory \". 4. Mobile weighted average method Mobile weighted average method refers to the cost of every stock with the original cost of inventory stock, divided by the number of original inventory restocking every time and the number of inventory, consist of the weighted average unit cost calculation, as the next purchase the said before a calculated based on the inventory costs a method. (b) as planned cost Inventories as planned cost, inventory of general ledger and detail debt are scheduled to register the cost, the actual cost and plan cost differences, then the cost difference as inventories shall be separately organization accounting, and will be sent to the inventory cost for actual cost plan adjustment, the ending inventory cost of the plan will be adjusted for real cost in the balance sheet lists. The plan of the cost accounting method, generally applied in inventory variety, sending and receiving frequent enterprise. Such as large and medium-sized enterprises in the various raw materials, low-valued consumables, etc. Homemade semi-finished products, products of kinds of, or in the management of its plan to separate accounting cost and cost difference, also can use plan cost accounting. As planned cost method valuation implementation was divided into two parts: 1. The plan for the cost Cost as planned inventories, right out of the planned cost inventory is the premise of inventories, inventory cost plan 7 formulated, should be based on the actual cost of inventory of content, consider the supply unit, transportation and other factors to make, and strive to and actual cost is close as far as possible, and should maintain relative stability, except under special circumstances should adjust the outside, in the year in general don't do change. 2. The inventory cost difference calculation Inventory cost differences is refers to the actual cost compared with the cost of the difference between the plans are generally divided into overruns differences and save the differences between two kinds of cases. The actual cost overruns difference is greater than the balance of cost plan, or call adverse differences, save the difference is less than the actual cost of the difference between the cost plan, or say favorable differences. In practical work, should first calculated the cost inventory difference rate, then calculate the inventory on should be borne by the cost difference, and will send the inventory adjustment for actual cost plan cost. (c) pressing merchandise purchase price or selling price for accounting 1. The management of commodity wholesale enterprise of flow of goods can be according to purchase price for accounting, the goods purchased by the original purchase goods as the actual cost of inventory goods, the real cost of the sale of goods may according to the fifo, weighted average method, lifo, specific identification method, calculation method, the gross margin, but once use first one way, they may not arbitrarily change. 8 2. The retail business enterprise of flow of goods, generally USES the price for accounting, the goods purchased by commodity price increase inventory goods, commodity price and the difference between the purchase price as goods into the sales price difference in accounting. The actual cost of selling goods at ordinary times the price of goods can be carried on, should press when the end products with pin proportion to the cost of a product difference, the price of goods sales this month will be adjusted for actual cost. C, common stock valuation methods, the comprehensive analysis (a) from the inventory management requirements and the characteristics of the perspective Inventory valuation methods choice should not be blind, should give full consideration to the characteristics of the industry in stock. For example, in the paper industry, the stock has the following characteristics: first, the storage time shoulds not be too long. Because commodity wood pulp and paper products long time storage will yellow paper white degree of influence that, white descend, is bound to lead to lower the price of product, can make even products and cause mildew damp, directly cause the abandonment of products. Second, price changes dramatically. Paper industry of wood the dependence of the strong, and the forest resources in our country and very scarce, a lot of wood pulp to imported from abroad, price fluctuation in the wood pulp is always great. (b) from the perspective of tax and cash flow 9 Tax planning with enterprise inventory should be taken into consideration in the tax system enterprise environment and the influence of such factors as price fluctuation, using different inventory valuation methods to achieve the purpose of the enterprise best tax, to improve the enterprise economic benefits. The accounting standards for enterprises \"regulation, the taxpayer a stock, the enterprise may, according to actual situation, choose to use specific identification method, fifo, weighted average method, the method to determine the actual cost. The above provisions, for enterprise inventory valuation methods the selection of space, also for enterprise tax planning, reduce the burden, realize the profit maximization provides the basis, so, choose reasonable inventory valuation methods, can reduce the enterprise income tax burden (c) from management personnel performance evaluation perspective Some inventory valuation methods appropriate or not, still and enterprise management personnel performance evaluation method and incentive mechanism about. Many enterprises according to profit level to evaluate the performance of the enterprise management personnel, and according to the evaluation results to reward management personnel. At this time, managers are likely to the fifo, because this would overestimate during the term of office of the profit level, thus more immediate interests. D, the conclusion Need to point out is, inventory valuation method choice, should conform to the provisions of the tax law. The enterprise income 10 tax tentative regulations of rules governing the implementation of the regulations, the taxpayer the occurrence and inventory recipients, the calculation method of the actual cost price, can be in fifo, weighted average method, moving average method, the method have either. Valuation method is choose, do not get optional change, does need to change the valuation methods shall, before the start of the next year is competent tax authorities for the record. Therefore, the enterprise should be at the end of the annual such information, and strive to accurate judgement of the material price movements, in light of its own, choose reasonable inventory valuation methods. 11