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存货按实际成本计价,目前有月末一次加权平均、移动加权平均、先进先出、后进先出、最后一次进价等多种方法。这些方法各有优缺点及适用条件,评价某种方法优劣的标准是科学性(是否科学)、简便性(计算是否简便)和及时性(核算是否及时)。迄今为止,没有一种方法融这三者为一体。如月末一次加权平均法核算不够及时;移动加权平均法计算不够简便,核算工作量较大;在物价上涨时,先进先出法导致现行收入与历史成本相配比、成本少计、利润虚增,在物价下跌时又会造成期末存货成本少计;而后进先出法的缺点恰恰与先进先出法相反 最后一次进价法虽然可以得出现行存货结存成本,但不足之处也在于将现行收入与历史成本相配比 本文试介绍
Inventories are valued at the actual costs. There are various methods of weighted average, moving weighted average, first in first out, last in first out, and last in stock prices at the end of the month. Each of these methods has advantages and disadvantages, as well as applicable conditions. Criteria for evaluating the pros and cons of a method are scientific (whether it is scientific), convenience (whether it is easy to calculate), and timeliness (whether it is timely). So far, there is no way to integrate the three. For example, the first-in-first-out method leads to the match between the current income and the historical cost when the price rises, the cost is less, the profit inflated, When the price drop will result in a small end of the period inventory costs less; and then the shortcoming of the first-in-first-out method is just the opposite of the first-in-first-out method Although the final purchase price can be obtained from the existing inventory costs, but the downside lies in the current income Compared with the historical cost of this article introduction