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所谓后进先出法,是以后入库的存货先发出为假设前提,计算发出存货成本的一种存货发出计价方法。即:先按上期最后收进的那批存货的价格计算发出存货的成本,当发出存货的数量超过最后进的那批存货的数量时,超过部分依次按前一批的价格计算存货发出成本。这种计价方法,在我国过去一直禁止使用,而在国际上是被广泛采用的。为适应我国社会主义市场经济的发展,《企业会计准则》和《企业财务通则》规定后进先出法可以在企业会计核算发出的存货成本时与其他几种存货计价方法同时使用,允许企业在几种方法中选用其中的一种。这一改革,使我国存货计价的方法向国际惯例靠拢了一步。
The so-called “first in, first out” method is an inventory calculation method that calculates inventory costs by issuing inventory as a hypothetical premise. That is, the cost of issuing inventory is calculated based on the price of the last batch of inventory received last time. When the quantity of issued inventory exceeds the quantity of the last batch of inventories, the excess part calculates the inventory issuing cost according to the price of the previous batch. This method of pricing has been banned in our country in the past and is widely used internationally. In order to adapt to the development of China’s socialist market economy, the “Accounting Standard for Business Enterprises” and the “General Principles of Corporate Finance” stipulate that the LIFO method can be used simultaneously with other inventory valuation methods when the inventory cost issued by the enterprise accounting is calculated. One of the methods is selected. This reform has brought China’s inventory valuation method closer to international practice.