存货计价方法比较研究 会计论文 英汉对照

浅析存货计价方法在企业会计核算中的运用论文存货计价方法是企业会计核算中的重要内容之一、它是指企业在生产和销售过程中，对存货进行计价和评估的方法。

存货计价方法的选择对企业的成本核算、财务报表编制以及经营决策都有重要影响。

本文将从存货计价方法的选择、运用和影响等方面进行论述，以期对企业会计核算中的存货计价方法有更深入的认识。

首先，存货计价方法的选择是企业会计核算中的重要环节。

常见的存货计价方法包括先进先出法（FIFO）、后进先出法（LIFO）和加权平均法等。

不同的存货计价方法适用于不同的企业和行业，且各自具有优缺点。

因此，企业在选择存货计价方法时，需根据自身的特点和需求进行权衡。

例如，如果企业追求利润最大化，可以选择FIFO法；如果企业追求税务减免，可以选择LIFO法。

在选择存货计价方法时，企业还需要考虑日常经营活动的复杂性、存货周转率以及长期税务和法律规定等因素。

其次，存货计价方法在企业会计核算中的运用需要注意的问题。

首先是准确记录和评估存货的成本。

无论选择哪种存货计价方法，企业都需要准确地记录和评估存货的成本，以保证财务报表的真实性和可靠性。

其次是及时更新存货信息。

企业应该保持存货信息的及时更新，确保存货计价方法的运用能够及时反映存货的实际情况。

此外，企业还需要建立完善的成本核算体系，包括成本分配、成本归集、成本结转等环节，以便实现存货计价方法的运用。

最后，存货计价方法的选择和运用会对企业的成本核算、财务报表编制以及经营决策产生影响。

存货计价方法的选择直接影响到企业成本核算的准确性。

不同的存货计价方法会导致存货成本的不同计算结果，从而影响到企业的财务报表编制。

此外，存货计价方法的选择还会对经营决策产生影响。

不同的存货计价方法会导致不同的利润和税务负担，在经营决策中会产生不同的影响。

综上所述，存货计价方法在企业会计核算中具有重要的运用价值。

企业在选择存货计价方法时应根据自身的特点和需求进行权衡，确保存货成本的准确核算和评估。

存货计价方法比较研究一、选择存货计价方法的标准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。

精品文档可下载编辑毕业论文〔设计〕题目存货计价方法的比拟商量系部会计系专业会计学班级 09级同学姓名蒋岚学号 090444035指导老师罗仁风存货计价方法的比价商量会计学专业同学蒋岚指导老师：罗仁风【摘要】存货是企业一项很重要的资产，在企业的流淌资产总额中所占的比重较大。

存货本钱的计算，对于产品本钱、企业利润及所得税等都有较大的影响，存货计价方法的转变对企业会计核算有着重要的影响。

因此，不管工业企业还是商业企业，存货都是流淌资产中一个格外重要的组成局部。

存货是指企业在生产经营过程中为了出售或耗用而储存的有形资产，包括原材料、在产品、库存商品、低值易耗品等。

现行存货发出的计价方法有实际本钱计价法和方案本钱计价法两大类，实际本钱计价法在实际运用中又有：个别计价法、先进先出法、加权平均法、移动平均法、后进先出法〔新会计准那么已取消〕。

本文通过对不同的存货计价方法对企业产生的影响进行比拟商量，探讨不同的存货计价方法对企业正常经营存在的利弊，最终为企业合理选择适合的存货计价方法供应有效的参考和意见。

【关键词】存货计价方法比拟商量会计影响名目绪论 (1)第一节存货计价方法的比拟商量问题的产生背景 (1)一、何为存货计价方法的比拟商量 (1)二、存货计价方法的比拟商量的产生背景 (1)第二节存货计价方法的比拟商量的意义 (1)第一章文献综述 (3)第一节国外文献综述 (3)第二节国内文献综述 (3)第三节结论 (3)第二章有关存货计价方法的比拟商量问题理论概述 (4)第一节存货计价方法的比拟商量问题的定义 (4)第二节存货计价方法的比拟商量的现状 (4)一、个别计价法。

(4)二、先进先出法。

(5)三、加权平均法。

(5)第三节存货计价方法的比拟商量存在的问题及原因 (6)第三章存货计价方法的比拟商量的案例分析 (7)第一节案例概况 (7)一、先进先出法下的分析 (7)二、一次加权平均法下的分析 (8)三、移动加权平均法下的分析 (8)第二节从案例对存货计价方法的比拟商量的认识 (9)一、销货本钱比拟 (9)二、期末存货本钱比拟 (9)三、案例分析 (9)第四章完善存货计价方法的比拟商量的对策及建议 (11)第一节完善存货计价方法的比拟商量问题的对策 (11)第二节存货计价方法的建议 (11)结论 (12)参考文献 (13)致谢............................................ 错误!未定义书签。

关于存货计价方法比较的探讨论文提纲：一、存货计价方法研究的意义二、存货计价方法比较研究的分类（一）实际成本计价法（二）计划成本计价法（三）重置成本法与可实现净值法三、例举不同存货计价方法案例比对四、浅析企业选择不同存货计价方法的影响分析（一）对税收方面的影响（二）从市场环境影响方面来看（三）对管理人员业绩的影响（四）对期末资产价值及经营成果的影响五、对于企业存货计价方法选择的建议关于存货计价方法比较的探究学号：1234001211257 姓名：马玉婷【内容提要】：存货是企业一项很重要的资产，在企业的流动总额中所占的比重较大。

存货成本的计算，对于产品成本、企业利润及所得税都有较大的影响。

存货计价方法的改变对于企业会计核算有着重要的影响。

常见的存货计价方法有：实际成本计价法、计划成本计价法、重置成本法与可实现净值法。

本文通过对不同存货计价方法对于企业产生的影响进行比较研究，探讨不同的存货计价方法对于企业正常经营存在的利弊，最终为企业合理选择合适的存货计价方法提供参考和意见。

【关键词】存货成本比较影响分析一、存货计价方法研究的意义存货是企业重要的流动资产，一般比重为50%。

它是指企业在生产经营过程中为销售或耗用而储备的各种资产，包括商品、产成品、半成品、在产品以及各种材料、燃料、包装物、低值易耗品等。

在企业经营过程中，总是在不断地购入、耗用或销售存货，原有的存货不断取得，随时间的推移，相同存货的价格或单位生产成本可能会有明显的差异，每个会计期要进行存货会计核算。

正确计算存货购入成本，反映和监督存货的收发、领退和保管情况，促进企业提高资金的使用效果。

企业的存货是不断流动的，在实际流转过程中，他的实物流转顺序和成本流转顺序是不一致的，只要按照不同的成本流转顺序确定已发出存货的成本和库存的成本即可。

这样，就出现了存货成本的流转假设，采用某种存货成本流转的假设，在期末存货与发出存货之间分配成本，就产生了不同的存货成本分配方法，即发出存货的计价方法。

存货计价方法的比较分析目录内容提要 (2)关键词 (2)一、现行存货计价方法的种类 (2)（一）个别计价法 (2)（二）先进先出法............................... 错误！未定义书签。

（三）平均成本法 (4)1．加权平均法 (4)2．移动加权平均法 (5)二、存货计价方法的比较及对会计信息的影响 (4)(一)存货计价方法的比较 (4)1．使用目的不同 (5)2．对存货资产账面价值的计量不同 (6)3．对损益的影响不同 (5)4．对当期应纳税额的影响不同 (7)5．适用条件不同 (7)（二）对会计信息产生的影响 (6)1．期末存货价值以及本其利润的影响 (6)2.对企业财务比率分析指标的影响 (8)三、存货计价方法的实证分析 (7)（一）企业存货计价方法包含的种类和对存货成本的影响 (9)（二）企业存货计价方法的比较、优缺点和适用范围 (9)参考文献： (9)致谢 (9)存货计价方法的比较分析【内容提要】：存货是企业一项很重要的资产，在企业资产总额中所占的比重较大。

存货成本的计算，对于产品成本、企业利润及所得税都有较大的影响，存货计价方法的改变对企业会计核算有着重要的影响。

无论工业企业还是商业企业，存货都是企业一项很重要的资产存货是指企业在生产经营过程中为了出售或耗用而储存的有形资产，包括原材料、在产品、库存商品、低值易耗品等。

现行存货发出的计价方法有实际成本计价法和计划成本计价法两大类，实际成本计价法在实际运用中又有先进先出法、加权平均法等方法。

本文从比较不同的存货计价方法的角度出发，探讨不同情况下不同的各种存货计价方法的利弊，并试图最终为企业合理选择适合的存货计价方法提供有效的意见。

【关键词】：存货计价方法；比较分析；会计影响；存货计价方法的比较分析存货是一项很重要的资产,在企业的流动资产中所占的比重较大,合理地选择发出存货的计价方法对企业的经营成果有着重要的影响。

存货计价方法的论文
以下是相关存货计价方法的论文示例：
1. "基于ABC成本法和FIFO法的存货计价方法比较与应用" - 该论文比较了基于活动成本法（ABC）和先进先出法（FIFO）两种存货计价方法的优缺点，并探讨了它们在实际应用中的适用性和效果。

2. "存货计价方法对企业盈利能力和财务报表的影响研究" - 该论文研究了不同存货计价方法对企业盈利能力和财务报表的影响，例如特定期间成本法（LIFO）、加权平均法和标准成本法等，以及它们可能引起的利润浮动和财务比率变化。

3. "存货计价方法在供应链管理中的应用研究" - 该论文探讨了存货计价方法在供应链管理中的应用，并根据不同的供应链模式和业务环境，提出了选择适当的存货计价方法的建议和实践指导。

4. "环境成本因素对存货计价方法选择的影响研究" - 该论文研究了环境成本因素对存货计价方法选择的影响，例如生态成本法和加权平均法等，以及可持续发展原则对存货计价方法的要求和影响。

5. "国际会计准则对存货计价方法的影响和应用" - 该论文分析了国际会计准则（IFRS）对存货计价方法的变革和应用，以及可能引起的财务报表和跨国企业比较的问题。

请注意，这些论文仅供参考，实际题目和内容将根据您的具体研究领域和目的进行调整和修改。

文献出处: Dagmar J, Elkader T. The Influence of Inventory Valuation Methods on the Enterprises [J]. Review of Income and Wealth, 2016, 6(2): 245-260.原文The Influence of Inventory Valuation Methods on the EnterprisesDagmar J, Elkader T.AbstractInventory is a very important asset of enterprises, the choice of inventory valuation method is an important content of accounting policy, and enterprises choose different inventory valuation methods will lead to different report profits and inventory valuation, and the tax burden of enterprises, corporate profits. But many enterprises understanding of this problem is not comprehensive, understanding is not deep, so as to cause adverse effect to the enterprise. Therefore, the study of enterprise inventory valuation method is of great significance.Key words: Inventory valuation method; Accounting1 IntroductionWhether the value of inventory to the enterprise final has important and directly influence the truth of value. Therefore, for the computation of the ending inventory value to the enterprise accounting is of great importance to the enterprise. But at present, a calculation method has a lot of inventory, the choice of different inventory valuation methods have a direct impact on enterprise accounting and financial conditions, in the different valuation methods will lead to different inventory valuation and corporate reporting profits, and in turn affect the enterprise's tax burden, operating performance, cash flow and a series of aspects. Therefore, choosing the appropriate inventory valuation method but also an important content of the accounting policy’s Therefore, whether from theory or from practice level, any enterprise should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to enterprise management and inventory valuation methods for accounting.2 The comparison of inventory valuation methodOn the same economic business matters or using different accounting methodwill produce different accounting information processing. Enterprise inventory valuation methods choice there late first-in, first-out method, a weighted average method, moving average method and specific identification method.2.1First-in, first-out methodFirst-in, first-out method of the premise is to buy stocks start first, and based on the assumption that the issue and the balance of inventory valuation. Using the first-in, first-out method, the cost of inventory is set at the most recent purchase, cost of ending inventory is close to the current market value, its advantage is that companies cannot choose to adjust the current profits and inventory valuation faults is more complicated, especially the enterprises in and out of the amount of frequent. And under the condition of commodity prices continue to rise, the use of this method to minimize the cost of inventory issued, so that the paper profits inflated, lead to excessive capital allocation, adverse to the long-term management. So for business activities are greatly influenced by stock form or stock enterprise easy to rot, generally using the first-in, first-out method and this method in the physical inventory system and to calculate the cost of inventory from under the perpetual inventory system.2.2 The weighted average methodWeighted average method, also known as a weighted average of the month, as initial inventory quantity and purchase this month inventory quantity weight to determine the current inventory cost and the ending inventory cost’s This method is calculated only at the end of the month, more convenient. But only in the final determining inventory costs, from paper to provide inventory balance at any time, is not conducive to strengthening the day-to-day management of inventory. This method is only available under the physical inventory system.2.3 Moving average methodMoving average method refers to the book balance batch purchase quantity and amount of weight, scroll to calculate the weighted average unit price, and used to determine the inventory cost and the ending inventory cost. Moving weighted average method to make the managers understand the status of balance inventory in time, andbefore each purchase inventory cost per unit and buy stock inventory cost per unit for the influence of the inventory cost, respectively, and the purchase quantity and purchase before how much is proportional to the number of inventory, and cost objective are to be believed, but with the market price is still a certain gap, and to calculate the cost of mobile unit average frequently, make the inventory accounting is quite complicated. For the performance of the same stored in the same place a large number of inventory, generally USES the weighted average method or moving weighted average method. Moving weighted average method can only be used for the perpetual inventory system; can not be used in the physical inventory system. Using the weighted average method and moving weighted average method makes the current cost of goods sold between early purchase cost and the current purchase cost, the two methods to calculate the cost of sales is not easy to be manipulated. But mining using these two methods can make the sales profit of the current period is greater than the current ratio of the actual purchase cost get sales profits, and the computation more troublesome.2.4 The specific identification methodSpecific identification method is also called the partial actual method, individual recognition method and specific identification method. This approach is to assume that the cost of the inventory flow is consistent with the real flow, according to various inventory, one by one to identify the batch of inventory and ending inventory is belong to purchase batch of don't or production batch, respectively, according to its purchase or when production as determined the unit cost for each batch of calculation method of inventory and ending inventory cost. Using the method of calculation of the cost of inventory and ending inventory costs more reasonable and accurate, but this method is the premise of need to send out inventory and inventory stock batch concrete determination, to identify its income batch, practice of heavy workload, it would be difficult. And in this way can easily be used as a means of regulating profits. Because if the business is not good, it is estimated that profit is not high, managers can sell high low cost of goods, in order to improve the profits, or in the opposite way lower profits. Enterprise in general are not interchangeable use inventory, or for aspecific project specially bought, or made and kept in stock, and buy less batches, easy to recognize, high value per unit of precious materials, generally using the specific identification method. And this kind of method in the perpetual inventory system and physical inventory system can be used.3 Inventory valuation methods influence on enterprisesChoose a different inventory valuation methods will bring different influence to enterprises, mainly from the enterprise inventory management and below on corporate profits and taxes and so on to analyze.3.1 The influence of different inventory valuation methods to the enterprise inventory managementFirst-in, first-out method is based on first purchase inventory, first sent out assumption in order to calculate the cost of inventory and ending inventory. Under the condition of the assumption that you don't need to partial recognition of inventory, thus greatly reducing the workload of partial of inventory. I Ii And this assumption is in line with the conventional physical flow process, easy to understand and accept, also can save the start clearing out of stock at any time and balance the advantages of the inventory quantity and amount, also relatively simple calculation. The comprehensive factors, first-in, first-out method is more conform to the requirements of the enterprise management an inventory valuation method. But if the enterprise inventory in and out too frequently, this method on the operation is more troublesome.The weighted average method is at the end of the month to calculate the stock price and send the cost of inventory and ending inventory. On the operating procedures greatly reduce the workload of cost accounting, also relatively simple calculation, reduce the management cost. But because only in the final settlement of inventory costs, which in the case of enterprise inventory (including quantity, amount, etc.) don't know, easily resulting in the loss of inventory or abnormal losses. Therefore, the inventory valuation method for inventory management point of view is not in conformity with the requirements.Moving average method is to point to after each receiving, immediately calculate the average cost of the new unit method. This method can keep track of inventory costand the balance in stock cost, so as to achieve physical inventory flow and inventory cost record books of consistency, as required for the management and inventory information. But the average cost is calculated frequently unit, calculating workload is bigger.Specific identification method is based on the cost of inventory purchased, is to make the inventory one by one batch, so as to further determine the value and cost. Its advantage is that can hold stock in and out, the balance of first-hand information, the control number, amount of inventory and enterprise cost management is favorable. But as a result of inventory in and out of the batch, the price will be determined one by one, for there are a lot of inventory of the enterprise is not possible, and partial recognition of the workload is quite large, enterprise must invest a lot of manpower material resources in this aspect, increase the cost of enterprise management. This is also the main reason for the specific identification method failed to be widely used, of course, for less in batches, easy to recognize, high value per unit of inventory or more applicable, also has certain necessity.3.2 Inventory valuation methods influence on corporate profitsDifferent inventory valuation methods will cause the current inventory cost accounting is different, thus affecting the current determination of the amount of profit. Inventory valuation methods due to price changes. If the stock purchase price fixed, different inventory valuation methods will no longer necessary. So the evaluation of inventory valuation methods will also change in prices as the background. Due to the specific identification method is mainly used in recognizable batches of special goods in stock, do not have the universality of larger, and for inventory valuation is the most accurate, impact on the cost of inventory can be neglected. On the premise of price changes and below demonstrates the influence of the three methods of inventory valuation.3.3 Inventory valuation methods influence on enterprise income taxInventory cost is granted deducted before duty of enterprise income tax is an important cost, and the inventory is sent to choose different methods directly affect the industry of the current and future a period of time the distribution of the inventorycost, thus influence enterprise and different period of enterprise income tax amount of taxable income of enterprise income tax. Under the condition of change in prices, choose reasonable inventory valuation methods, can reasonable tax avoidance, alleviate the payable income tax. When prices raise, the weighted average of the calculated that the ending inventory value is low, the corresponding cost of sales is higher, the current profit is undervalued, and the taxable amount will be less. The first-in, first-out method because of the current can be spread into the inventory cost is less, so the paper profit is higher, more should pay income tax. Weighted average method and moving weighted average method is the same as in the direction of the impact on the cost, profit, just because the distribution of the purchase and sales price difference amplitude and time factors, cause its and moving weighted average method has a certain difference. In actual work, if the enterprise is in the midst of the income tax exemption period, the more the profits, the more you will get the allowance, so that enterprises can calculate the cost of inventory by selecting the fife, to reduce the current stall into the inventory cost, expand the profit of the current period. On the other hand, tax less inventory valuation methods should be adopted to determine the inventory cost.3.4 Inventory valuation methods influence on management performanceSome kind of inventory valuation method is appropriate or not, also with the enterprise management personnel performance evaluation method is associated with reward mechanism. Many companies according to the level of profit to evaluate performance of enterprise management personnel, and reward management according to the evaluation results. At this time, managers are using the first-in, first-out method, because, this will overestimate the profit level of tenure, and thus more immediate interests.4 The inventory valuation methods choice should consider these factorsEnterprise inventory valuation method of choice for enterprises to the current profit and tax and has great influence on many aspects, such as performance evaluation, the enterprise must choose according to their own conditions and the characteristics of inventory considered inventory valuation method.The choice of inventory valuation method should not be blind, should fully consider the characteristic of industry inventory. In the pulp and paper industry, for example, stocks have the following characteristics: first, the storage time should not be too long. Because commodity wood pulp paper and finished product storage time is too long will that affect the whiteness of paper yellowing, whiteness, inevitably lead to a drop in price, even can make the products be affected with damp be affected with damp and mildew, direct product scrap. Second, the price fluctuation changed. Papermaking industry strong reliance on wood, a lot of wood pulp to import from abroad, wood pulp price volatility has been relatively large. So inventory valuation method in papermaking industry should choose first-in, first-out method according to its characteristic, do have the following reasons: one is the first-in, first-out method than the weighted average method and moving weighted average method on accounting information quality, especially on the authenticity and timeliness can timely and accurately reflect objectively the papermaking enterprises, the value of the inventory as mentioned above, the papermaking industry in stock price volatility is larger, using this method can make the inventory value is close to the tendency of changes in prices, also can make the book value of the enterprise balance sheet inventory to have consistent with the market price, the stock price volatility's influence on the enterprise benefit maximize reflected in the current profits and losses, the paper industry is minimized in the calculation of inventory, virtual surplus real or solid profit empty deficient phenomenon;2 it is because of the characteristic of the pulp and paper industry inventory is should not be stored for a long time, the papermaking enterprises on the use of raw materials are first purchased first use, the product is first warehousing, first sales. So, the choice of the first-in, first-out method accord with the characteristics of the pulp and paper industry internal inventory management and the objective requirement of the accounting system. In addition, considering from the accounting information authenticity of course choice for individual identification method; Starting from the operating procedures simple weighted average method should be chosen.译文存货计价方法对企业的影响Dagmar J, Elkader T.摘要存货是企业的一项很重要的资产，存货计价方法的选择是企业会计政策的一项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、企业利润产生影响。

浅谈存货计价方法论文
存货计价方法是指在企业会计中，对存货价值的计算和计价方法的选择。

存货计价方法的选择对企业的成本和利润有直接影响，因此在会计理论和实践中一直是一个重要的研究领域。

本篇论文将以浅谈存货计价方法为主题，对存货计价方法的基本概念和分类进行简要介绍，并分析各种存货计价方法的优缺点。

论文将通过对存货计价方法的研究和比较，总结出适合不同企业的存货计价方法选择的原则和方法。

论文最后将以实际企业案例作为例证，验证所得结论的可行性和实际应用的效果。

论文的研究方法主要包括文献研究和实证研究。

文献研究将对已有的理论和实践文献进行梳理和分析，以了解存货计价方法的发展历程和研究成果。

实证研究将通过对实际企业的数据分析和比较，探究不同存货计价方法在实际应用中的效果和影响。

论文的结构主要分为五个部分：引言、存货计价方法的基本概念和分类、各种存货计价方法的优缺点分析、适合不同企业的存货计价方法选择原则和方法、实际企业案例分析和结论。

通过这篇论文的研究，可以更好地了解存货计价方法的基本理论和实践，为企业在存货计价方法的选择和应用上提供一定的指导和参考。

论文的研究结果对于提
高企业的成本控制和盈利能力具有一定的重要性和实用性。

企业会计核算中的存货估价方法比较研究存货是企业重要的经济资源，也是会计核算中的重要部分。

然而，在企业会计核算中，存货估价方法的选择是一个关键性的决策，直接影响到企业利润、资产负债表以及税务申报。

本文将比较研究几种常见的存货估价方法，包括先进先出法、后进先出法、加权平均法以及特殊存货的估价方法。

首先，先进先出法（FIFO）是最常见的存货估价方法之一。

这种方法假设最早进入库存的存货最早被销售出去，所以存货的成本是最后进货的成本。

先进先出法能够在通货膨胀情况下反映存货的实际成本，但也存在一些问题。

例如，在通货紧缩的情况下，先进先出法可能导致存货成本被高估，从而影响到成本和利润的准确性。

其次，后进先出法（LIFO）是另一种常见的存货估价方法。

后进先出法假设最后进入库存的存货最早被销售出去，所以存货的成本是最早进货的成本。

后进先出法在通货膨胀情况下效果较好，因为较高成本的存货会被较早地销售出去，从而减少税务负担。

然而，在通货紧缩的情况下，后进先出法可能导致存货成本被低估，从而影响到成本和利润的准确性。

加权平均法是一种较为简单且常用的存货估价方法。

这种方法将期初存货的成本和期间进货的成本加权平均，得出存货的平均成本。

加权平均法能够在不同进价的情况下反映存货的平均成本，避免了先进先出法和后进先出法的问题。

然而，加权平均法无法准确反映最新进价的影响，尤其在通胀或通缩的情况下可能导致存货成本与实际情况不符。

除了上述常见的存货估价方法，还有一些特殊存货的估价方法，如市场实值法、净实值法和替代价值法。

市场实值法将存货估价为其当时市场价格，能够反映最真实的存货价值，但对于特殊存货可能较难确定市场价格；净实值法是将存货估价为其销售价格减去销售费用和预期利润，适用于易于预测销售价格和费用的存货；替代价值法是将存货估价为其替代品的购买价格，适用于可替代性较强的存货。

这些特殊存货的估价方法可以根据实际情况选择使用。

综上所述，企业在会计核算中应选择合适的存货估价方法来反映存货的成本和价值。

企业存货计价方法的比较及优选摘要：存货计价方法是企业核算财务的重要组成部分，不同的存货计价方法会对企业财务状况和利润水平产生不同的影响。

本文从企业存货计价方法的比较和优选角度出发，梳理了先进的存货计价方法，分析了各存货计价方法的适用范围、适用情况以及优缺点，并针对企业特定情况提供了优选存货计价方法的建议，以期为企业实践应用提供参考。

关键词：存货计价方法；比较；优选Abstract: Inventory valuation method is an important part of enterprise financial accounting. Different inventory valuation methods will have different effects on the financial situation and profit level of the enterprise. Based on the comparison and selection perspective of enterprise inventory valuation methods, this paper sorts out advanced inventory valuation methods, analyzes the scope of application, applicability, advantages and disadvantages of each inventory valuation method, and provides suggestions for the optimal inventory valuation method for specific enterprise situations, in order to provide reference for enterprise practical application.Keywords: Inventory valuation method; Comparison; Optimization 正文：一、存货计价方法比较从存货的角度出发，存货计价方法主要可以分为以下几种：先进先出法（FIFO）、权重平均法（Weighted Average）、后进先出法（LIFO）以及实际成本法（Actual Cost）等。

存货计价方法（Inventory valuation method）Overview of inventory valuation methodsThe choice of inventory valuation method is an important content for enterprise accounting policy. Choose different inventory valuation methods will lead to different report profits and inventory valuation, and the impact on the tax burden of enterprises, cash flow. China's "enterprise accounting standards" stipulates: "all kinds of stock issued, enterprises can choose according to the actual situation, the use of FIFO and weighted average method, moving average method and specific identification method, LIFO method and other methods to determine the actual cost."Inventory valuation methodInventory entry value: the main purchase price, purchase expenses, taxes, the value of inventories is determined by the following methods.1, FIFOThe FIFO method is assumed to first receive inventory first issued or received first inventories to consumption, and according to the assumption of stock turnover order issued stock and the stock at the end of a method of valuation.2, the weighted average methodThe weighted average method is based on the initial inventory balances and income for the period inventory quantity and costof the purchase price, the monthly weighted average unit price of a final inventory calculation, as the calculation of current inventories at the end of the cost and value of the unit price, in order to achieve this period issued a method of inventory cost and the value of the inventory balances.3, the weighted moving average methodThe weighted moving average method refers to the time of receipt, immediately according to the inventory quantity and total cost, calculated by 1 methods the average price or the cost of the new.4, LIFOLIFO is assumed to receive after receipt of the stock issued first before or after the first inventory consumption, and according to the assumption of stock turnover order issued stock and inventory stock for a price.5, the specific identification methodThe specific identification method is based on each (Group) the actual cost of inventories income is calculated as the time (batch) inventory cost basis. That is: every time (batch) = the cost of inventories (Group) issued a number of the X Inventory (batch) inventory of real income per unit cost in addition to the valuation method, and program cost method, the gross profit method, price amount calculation method, but the first five methods are the valuation of enterprises according to the valuation method from the actual inventory. Final inventory isusually to determine the actual cost. But in addition to this method. There is a widely - cost valuation methods (actual cost) and net realizable value lower.The standard choice of inventory valuation methodsInventory valuation method is different because inventory costscirculation with the material flow of inventory and homogeneity of the actual cost to obtain and have a different. Inventory flow including material flow and circulation of cost two. In general, outsourcing or homemade inventory inventory and cost of goods sold circulation is inconsistent, resulting in a distribution between inventory and sales of inventory cost. In order to properly reflect the flow of inventory, inventory valuation method in determining when to adhere to the following criteria: Based on historical cost; stick to the principle of objectivity, truthfully reflect the cost of sales and inventory value; the cautious principle,Ensure that business owners and potential investors to make decisions, as far as possible to avoid risks, the risk of profit maximization. At the same time, the choice of inventory valuation method is affected by the objective economic environment, in the choice of inventory valuation methods must be taken into account, the overall arrangement, scientific decision-making.All kinds of inventory valuation methods and the impact on operating resultsEffect of 1. on the final value of the assets and operatingresultsInventory is an important component of the project assets, its final value is real, directly affect the authenticity of the final value of ownership enterprise. Because the inventory valuation method is different, also has great effect on the operating results, through the cost of sales, operating expenses and other aspects of the impact of operating results.The rate of cost of goods sold between pre purchase cost and the purchase cost of the same period by the weighted average method and moving average method, the two methods are not easy to control the cost of sales, which are widely used. But these two methods are greater than the actual sales profit ratio of stock sales profit. The results will make the enterprise income tax payable "," undistributed profits increase. The ending inventory forms a part of the total value of the assets at the end of the period, because this part of the value between the pre purchase and the purchase cost, the two methods of ending inventory from the time the actual purchase cost, resulting in the final total assets is not true. Therefore, the use of these two methods, which is not the authenticity of accounting information.Ending inventory and sales cost calculation of individual price law, can be the actual purchase cost basis, with income and expenses matching principle and assets at the end of the principle of authenticity. However, the specific identification method in the actual operation, cumbersome procedures, high cost of most of the stock is not very practical varieties.The FIFO method itself means assumes that the first purchased first issued, which is close to the stock purchase cost, the total value of assets at the end of a real. But in the condition of low inflation, the cost of sales, which inflated profits. LIFO meaning is assumed after purchased first issued stock issued, according to the final income price calculation. The cost of the ending inventory is low, the total value of assets is significantly lower. While the sales cost is close to the current market price, the sales profit is real. Moreover, the current sales revenue and cost of current sales can match, can reflect the current operator's business performance.The application of lower of cost and net realizable value method, will make the inventory of assets in accordance with definition. When the net realizable value of inventories fell to below cost, thus the loss is not accord with the definition of assets, so it should be this part of the loss from the asset value offset, included in current profit and loss. Otherwise, when the net realizable value of inventories is lower than the cost price, if still in its historical cost, there will be a pompous asset. At this time of the production of the enterprise operator is not stable.Affect the calculation of flow rate index of enterprises 2.The corporate liquidity ratio formula: liquidity ratio = current assets / current liabilities. The index is theshort-term solvency of enterprises is one of the standard, the ratio is higher, reflecting the short-term solvency of enterprises is stronger, more to ensure the rights andinterests of creditors.The FIFO method determined the inventory value is greater than the first out of the inventory value by using backward enterprises, enterprises are the same as the two inventory valuation method is different, the value of the flow rate is different, so different creditors to make decisions for the enterprise will.The valuation method applied in China stockIn our application of inventory valuation method has two kinds, namely "LIFO" and "lower of cost and net realizable value method".First of all, it is necessary to integrate the accounting system of our country and the western accounting system, in accordance with international quality requirements of cases will juice. With the increase of wIO and close to international trade, accounting in our country to meet the world economy needs.Secondly, this is the main enterprises in China's own development needs. At present, the enterprises in our country, most of the joint-stock company or limited liability company, the development of these two types of enterprises related to the support, such as investors, creditors, employees and government departments etc.. They need to understand the details of the assets structure of enterprises, valuation and income and the real situation, so as to provide objective conditions for the existence of these two methods.Third, it fully embodies the principle of prudence in accounting requirements. The stock is issued, the LIFO, not only to carefully reflect the current accounting profit, avoid excessive enterprise distribution, the maintenance of investors, creditors, but also make the current cost of sales and sales income ratio, with ten of the income and expenses to meet the matching principle.The ending inventory valuation, the lower of cost and net realizable value method. The real meaning of the inventory to meet _ assets, providing liquidity and liquidity ratio of credible data, so as to meet the requirements of relevant social sectors on the authenticity of enterprise information.The factors to consider the inventory valuation methodChoice of inventory valuation methods need to consider is the primary factor of inventory management features and requirements. For not interchangeable inventory items and inventory for specific projects of production and storage, undoubtedly should adopt the specific identification method. If there are a large number of stock items can be replaced when the specificidentification method would be the complex, at this time, must be in the FIFO method, weighted average method, moving average method and LIFO to choose between. In most cases, the physical inventory management may be the "FIFO", therefore, the "FIFO" accords with the actual situation of inventory.The second factors of the choice of inventory valuation methods should be considered is the influence of inventory valuation methods on enterprise finance. Different inventory valuationmethods will directly affect the calculation value of ending inventory and the cost of sales, and has an effect on the profits of enterprises, the tax burden, cash flow, financial ratio etc.. In general, prices continued to rise, the backward advanced law leads to lower inventory, sales margin, income tax and net income; and the FIFO the results are opposite. If prices continue to fall, it will come to the opposite conclusion. No matter how the price changes, the average method (including the weighted average method and moving average method) calculation result is always between FIFO and LIFO.However, the inventory valuation method the general financial impact on the enterprise will differ with different period of enterprise's own characteristics and the. For example: working quickly, inventory backlog is very few, the LIFO advantage will not fully display.Influence of third factors to consider the choice of inventory valuation methods is the inventory valuation method to evaluate the enterprise management and performance. Because of the physical inventory management is generally "FIFO", such as the use of LIFO accounting, the result may be inconsistent with the actual situation. Not only that, although the LIFO method can reduce the income tax, but also will cause the net income is low, the impact of business management performance, the influence of various incentives and rewards to net income as the foundation. Therefore, the internal management and performance evaluation from the point of view, the FIFO is used after the first burst out method is more reasonable. In addition, comparing the performance between different enterprises when the correct inventory valuation methods will also affect theevaluation of the performance of different.The contradiction and coordination between the choice of inventory valuation methodsThe choice of inventory valuation method to consider the factors in many aspects, and the use of any method to take into account all the requirements. Apart from using the specificidentification method does not talk, the FIFO method can better adapt to the inventory management, inventory valuation and performance evaluation requirements, but in the case of rising prices will lead to higher income tax expense. LIFO is opposite with this. The weighted average method in accounting workload is relatively small, in the FIFO and LIFO, weighted average method and moving average method is basically the same, only accounting work than the weighted average method to. Because of the modern accounting has been widely used in computer accounting, accounting work is no longer an important factor restricting the choice of inventory valuation methods. Therefore, the scope of choice of inventory valuation methods can be reduced to the FIFO and LIFO two.FIFO and LIFO is difficult to reconcile the contradictions. If according to the change of objective conditions and the interests of the trade-offs between the two methods frequently in the transition, the conflict is bound with the principle of consistency requirements, people will leave a "whitewash" and "swap" of the suspects, other companies are difficult to use and another method of performance.To solve the problem the only way out is to report the twoinventory valuation methods of accounting information. This means that the tax law should be allowed to use the inventory valuation method and accounting calculation should be paid taxes shall be taken when inventory valuation methods are not consistent; otherwise, there will be conflict with tax laws. China's current tax law stipulates no requirement accounting and tax calculation must be using the same kind of inventory valuation methods, so the method is feasible. Specifically, the FIFO method and material management, stock price determination, stock sales inventory valuation and performance evaluation to adapt, and the management and decision-making is an important part of the daily work, and pay income tax only periodically, so the daily accounting inventory can take the first and first out method, the final then take the LIFO method to adjust its,In order to play the LIFO method can reduce the income tax expenditure advantage, financial report and presentation of the two different methods of inventory valuation calculation results.。

文献出处：文献出处：Michalski G. Efficiency of accounts receivable management in Michalski G. Efficiency of accounts receivable management in Polish institutions [J]. European Financial Systems, 2014,15(3):61-80. （本译文归百度文库所有，完整译文请到百度文库）（本译文归百度文库所有，完整译文请到百度文库）原文原文The effect of inventory valuation methods on enterprise accountingMichalski GAbstractIn this paper, Inventory is an important part of enterprise liquid assets, its value is real final have the integrity of the value of the enterprise has the important and directly influence. Therefore, we need to the ending inventory of the enterprise value to calculate. At present,the enterprise inventory valuation m ethod has amethod has a variety of, in the field of enterprise accounting, different stock price method will affect the enterprise accounting process. This paper first introduces the related enterprise inventory valuation method choice, on the basis of further exploration for inventory valuation method, the specific influence to theenterprise accounting, but the first-in, first-out method and weighted average method of these two kinds of inventory valuation method is this article will focus on analysis of the content.Key words: Inventory valuation method; Accounting; First-in, First-out method; The weighted average methodInventory is an important part of enterprise liquid assets, its valueis the value of the enterprise final has authenticity has important and directly influence. Because of this, for the computation of the ending inventory value to the enterprise accounting is of great importance to the enterprise. But now the inventory calculation method has very many, the choice of different inventory valuation methods to the enterprise accounting and finance Condition has a direct impact, this mainly displaysin, different valuation methods will lead to different inventoryvaluation and corporate reporting profits, and in turn affect theenterprise's tax revenue burden, operating performance, cash flow and a series series of of of aspects. aspects. aspects. Therefore, Therefore, Therefore, choosing choosing choosing the the the appropriate appropriate appropriate inventory inventoryvaluation method but also an important content of the accounting policy.Therefore, whether from theory or from practice level, any enterprises should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to enterprise management and inventory valuation methods for accounting and nuclear. And our process of this study is based on the above understanding to show open. 1 Inventory valuation methodEnterprise inventory is itself an important asset. It mainly includesthe inventory products, raw materials, in the raw products, low-value consumption goods, etc. In the process of actual production and operation,the enterprise inventory is constantly in flux, and the order of the inventory of material flow and cost flow sequence is not consistent. In general enterprise, therefore, only need according to the different costflow in order to clear the inventory costs and inventory costs can be issued. So, businesses will need to be based on a set of cost flowassumptions, to implement the ending inventory and cost allocationbetween inventory, which is known as a stock valuation method. In this respect, our country in 2006 issued new guidelines to further clarify thecontent such as inventory valuation method and adjustment. And accordingto the regulation of this criterion, the current domestic enterprise inventory valuation methods mainly include FIFO, LIFO method, thespecific identification method, moving weighted average method, weightedaverage method, etc.Below we will briefly compare to these specificinventory valuation methods and analysis.In the inventory valuation method, the first-in, first-out method isbased on the inventory flow first bought stock, first a hypothesis, on the basis of this method is characterized by its inventory is close to the new purchases of inventory cost. And last in first out rule and relative, the former refers to the stock bought since start of the basicassumptions assumptions to to to line line line into into into the the the inventory inventory inventory valuation valuation valuation method, method, method, its itscharacteristic is issued inventory cost is close to the current market price, especially in the case of prices continue to rise, LIFO method canaccurately the performance of the enterprise performance, convenient enterprises to evaluate the inspection at the same time. Specificidentification rule is based on the actual cost of each inventory programto calculate the ending inventory costs and inventory costs, this methodcan accurate equilibrium quantity inventory cost, more in line with the reality, but the downside is huge workload, generally not suitable for large and medium-sized enterprises to adopt. While moving weightedaverage method and the weighted average rule in the form of a weighted average management of inventory valuation method, the costs of theinventories calculated by these two methods by price fluctuations of relatively small, but the results of their calculations are usually can not match with the current sales profit ratio, and is difficult to reflectthe price change reality factors, so the disadvantages are more obvious.Through the comparative analysis we can see that in the inventory valuation methods to first in first out and last in first out method is relatively reasonable, especially under the condition of the moderncomputer technology is widely used, the two pricing methods in practice also got great development. Below we will be the first to introduce the general accounting process of inventory valuation method, then compareresearch first in first out and last in first out method the influence of these two kinds of inventory valuation method.2 The inventory valuation method for the influence of the relative indexof enterprise financial ratio analysisCorporate liquidity ratio formula is: current ratio = current assetspresent current liabilities. The index is one of the measures of corporateshort-term solvency, the higher the ratio, to reflect the stronger the short-term debt paying ability, the rights and interests of creditors, the more assured. Enterprise as determined using the first-in, first-outmethod of inventory final value is greater than the LIFO method is usedto determine the final value of the inventory, the same enterprise due to the two different inventory valuation methods, it is concluded thatthe value of the current ratio is different, thus creditors will make different decisions of the firm.According to the above introduction, the enterprise will takedifferent inventory valuation methods to the enterprise's financialcondition, the tax burden, and important aspects of influence, it mainlyincludes the following several aspects: first, the related items in the balance sheet of the enterprise inventory valuation method has a directsheet as owners' equity, calculation ofon the balanceimpact. The itemsthe project such as the total current assets will be affected by the valuation method selected, the concrete numerical value will be changed according to the different inventory valuation methods. The second is, the inventory valuation method for the measure of enterprise profit and loss situation has a direct impact. Its main performance is that if the initial (final) inventory valuation is low, current earnings may thus willincrease (reduce);On the contrary, if the initial (final) inventoryvaluation is higher, the current earnings may be so will decrease(increase).So the choice of inventory valuation methods influence on corporate earnings are very obvious. Three is that different inventory valuation methods have great influence to the enterprise income tax. Thisis because the different choice of inventory valuation method may leadto different current cost of sales, and then the calculation of current profits will be different, therefore, will be the impact to the enterpriseshall pay the income tax amount. And this also means that, in fact, theenterprise can be in accordance with the rules of choosing the mostconducive to their own business valuation methods of goods. Below, we willwith the setting background of rising prices, valuation methods ofremaining goods affect the circumstances of the accounting system of theenterprise are analyzed.2.1 Cash flow of the enterprise and the impact of taxIn fact, in the long run, if other conditions are the same orconsistent, is whether companies to adopt what kind of inventory valuationmethod, under normal circumstances all the inventory cost will bethat isa fewto sayconverted to thecost ofsales, cost of sales amountaccounting period is the same. As a result, the pre-tax profits to theenterprise, the total amount of income tax, profit after tax, theinfluence of the total cash inflows projects such as there is a difference.Is to say, all these items to different inventory valuation methods shouldbe consistent. Of course, if the specific conditions of different, choosedifferent valuation methods will take tax for cash flow and enterprise produce distinct effect.2.2 Impact on corporate valueRise in the price level in society, such as using the first-in,first-out method, then the ending inventory will be effected accordingto the table, the price level of calculation, so the result is close tothe actual situation, so the enterprise asset value estimation isreasonable. On the other hand, such as using the LIFO method, is easy to cause the company gross profit empty, will affect the implementation of the enterprise value. In the case of the social level fluctuations, movingweighted average method and calculated by weighted average method ofenterprise value is often more "average", suitable as a reference measureof enterprise value.2.3 Impact on enterprise management performanceBecause of the principal-agent problems on the economics, so owners often to the managers' performance measure to reflect the degree of managers' efforts. In this regard, different inventory valuation methodson managers' performance evaluation and award will impact excitation measures. According to the practical results, if the managers' reward mechanism is positively correlated with its performance evaluation, the rising price level in the society in general cases, managers will often go on the first-in, first-out method as the valuation methods of cargo. This is because, this method can improve the operation performance of managers, which will bring more for its current reward.3 The first-in, first-out method and further comparative study of the weighted average method3.1 Two inventory valuation methods influence on enterprise tax andfinancialIn the case of a rise in the price level, the enterprise using thefirst-in, first-out method as inventory valuation method, means that thecost of products sold during the accounting period is determined by theearly inventory and the price level, which can cause enterprise has issuedstock value is lower than the market value of the enterprise sales costagain at the same time, and tois low, causing business profits inflatedfurther increase the tax burden of enterprises. In contrast, the weightedaverage rule makes the enterprise in the period of cost - revenueaccounting is relatively close to the average level, but also reasonableto a certain extent, reduce the tax burden of enterprises. However, formany large and medium-sized enterprises, although first-in, first-outmethod increased the enterprise tax credits, but also could improve theenterprise reputation and win more government support and bank loans. Asa result, most large and medium-sized enterprises from considering tend to choose the first-in, first-out method. But for those who have just setup small businesses, try to reduce the corporate tax burden, improve enterprise financial situation is they must be a priority, so that enterprises tend to adopt the weighted average method for inventoryvaluation method.3.2 Two inventory valuation methods influence on enterprise financial ratio analysis indicatorsEnterprise financial ratio analysis index mainly includes theenterprise short-term debt paying ability index, long-term solvency, profitability ratios, liquidity ratios analysis indicators, etc. Using different methods of inventory valuation indexes will produce different influence to the enterprises. First, in terms of short-term solvency andliquidity ratio index, using the first-in, first-out method for inventoryvaluation methods will lead to save goods turnover is low, and the corresponding flow ratio and inventory turnover period will be on the highside. In contrast, the weighted average method under the condition of theabove indicators "shrinkage" would have been required. Secondly, in termsof corporate profitability ratio analysis indicators, its direct measurecan eventually embodies in terms of corporate profits, therefore Usingprofitabilitythe first-in, first-out method usuallyimprove enterprisep rofitability indicators, and using the weighted average rule will reduce the indicatorsto some extent. Again, from the perspective of enterprise long-term debtpaying ability index, because the FIFO will overestimate the pre-taxprofits of the enterprise, so this kind of valuation method in fact overestimates the long period of solvency indicators of the enterprise.4 ConclusionIn the actual business operation, there are many enterprise inventoryvaluation methods, but different inventory valuation methods on the effects of the enterprise accounting is not the same. When enterprise inthe choice of inventory valuation method, therefore, must consider the enterprise external environment condition, their own own operating operating conditions and to achieve the goal of enterprise main body, and in consideration of the production and operation of an enterprise under thepremise of all factors, foster strengths and circumvent weaknesses to select the appropriate inventory valuation method, thus reasonable to improve their business performance.译文译文存货计价方法对企业会计的影响存货计价方法对企业会计的影响米尔斯基米尔斯基摘要摘要存货是企业流动资产的重要组成部分，其价值是否真实对企业期末拥有价值的真实性具有重要而直接的影响。

【摘要]不同的存货计价方法产生的结果将有所不同。

因此，企业在选择发出存货计价方法时，要根据企业的经营规模、管理状况慎重地比较各种方法的利弊，权衡国家、企业、职工、债权人以及股东等各方面的利益关系。

本文主要在新会计准则下探讨个别计价法、先进先出法、加权平均法3种方法的运用。

[关键词】存货；计价方法；选择存货是企业的一项很重要的资产。

发出存货计价方法的选择．对于企业的经营成果和财务状况都有直接的影响。

在企业生产经营过程中，存货始终处于流动状态，原有的存货不断发出，新的存货又不断取得，随时间的推移，相同存货的价格或单位生产成本可能会有明显的差异，发出存货按照什么时间的购买价格或生产成本计价就成为会计上必须解决的一个问题。

一、存货计价的依据及选择存货计价方法的标准(一)存货计价的依据存货，是指企业在正常生产经营过程中持有以备出售的产成品或商品，或者为了出售仍然处在生产过程中的在产品，或者将在生产过程或提供劳务过程中耗用的材料、物料等。

《企业会计准则第1号——存货》第14条规定：“各种存货发出时，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。

”①换言之，该规定取消了原来准则中所允许的发出存货计价采用的“后进先出法”和“移动加权平均法”的计价方法。

同时还规定：“各种存货应当按照取得时的实际成本核算。

由此可见，《企业会计准则第1号——存货》给予企业选择存货计价方法的权力。

(二)选择发出存货计价方法的标准从不同的角度出发，判定存货发出计价方法的标准不同，做出的选择也会不同。

因此，在选择存货计价方法之前必须先明确存货计价方法的选择标准。

1．以历史成本为基础我国《企业会计准则》规定：“各种存货应当按取得时的实际成本核算。

”⑦这表明。

在持续经营的前提下。

我国现行对存货的计价是以历史成本为基础的。

历史成本计量是会计计量的基本原则。

当企业将存货用于生产或者用于销售时。

面对每次不同的采购成本。

存货计价方法的比较分析
存货计价方法是企业在进行财务统计报表制作时，通过计算和分
析企业的存货成本的一种方法。

它可以帮助企业准确估计存货成本，
提高企业的成本管理效率，从而实现企业的有效经营和获取更好的经
济效益。

当前，存货计价方法主要分为FIFO、LIFO和平均法三种。

首先，FIFO（First In First Out）即先进先出法，也称先进先
出原则。

它主要按照先买入先出售的原则，认为先买入的货物最先被
消耗，即先买入的货物先售出，最后买入的货物最后售出，因此，购
买成本不断减少，货物的售出价格越来越低。

其次，LIFO（Last In First Out）即后进先出法，也称后进先出
原则。

它主要按照后买入先出售的原则，认为后买入的货物最先被消耗，即后买入的货物先售出，最先买入的货物最后售出，因此，购买
成本不断增加，货物的售出价格越来越高。

最后，平均法，即按照单品进出仓存货量的总和，除以采购入库
次数，计算出一个平均价格，然后按照此平均价格对存货进行计价。

与FIFO和LIFO相比，平均法计价，只要平均价格没有过高或者过低，就能保持企业在一定时间内的存货价值不变。

总之，FIFO、LIFO和平均法三种存货计价方法，各有利弊，企业
在使用时，需要根据实际情况认真斟酌，选择合适的计价方法，以保
证获取最大收益。

关于存货计价方法比较的探讨存货计价方法是指企业对存货进行计价、评估和记录的方法。

存货计价是企业核算的基础，准确的存货计价可以反映企业的经济状况和盈利能力。

不同的存货计价方法适用于不同类型的企业和不同的经营环境，选择合适的存货计价方法对企业的财务决策和经营管理具有重要意义。

本文将探讨几种常用的存货计价方法的优缺点，并进行比较分析。

首先，我们来讨论加权平均法和先进先出法这两种常用的存货计价方法。

加权平均法是按照存货的平均成本进行计价，即将期初库存和本期进货的成本加权平均后，得出平均成本作为计价基础。

加权平均法的优点是计算简单，适用于库存量大、存货流动频繁的企业。

然而，加权平均法忽略了存货的时序特点，导致存货成本与实际情况有一定的偏差。

相比之下，先进先出法是按照存货的入库先后顺序进行计价，即先售出最早进入库存的存货。

先进先出法可以更准确地反映存货成本，避免了存货计价的偏差。

但是，先进先出法的计算复杂，需要对各批次存货进行详细的记录和核算。

其次，我们来探讨实际成本法和标准成本法这两种存货计价方法。

实际成本法是按照实际发生的成本对存货进行计价，即将存货的采购成本、生产成本和销售成本等实际发生的成本全部计入存货造成费用中。

实际成本法的优点是计价准确，能够实时反映存货的成本变动，为企业的经营决策提供有效的参考。

但是，实际成本法的计算和核算相对较为复杂，容易受到成本波动的影响。

与实际成本法相比，标准成本法是按照预先设定的标准成本对存货进行计价。

标准成本法的优点是计算简单、成本可控，方便进行成本控制和绩效评估。

但是，标准成本法忽略了实际成本的变动，无法准确反映存货的实际成本情况。

最后，我们来比较以上几种存货计价方法的适用性和局限性。

加权平均法适用于存货流动频繁的企业，而先进先出法适用于存货流动较缓慢、存货批次较多的企业。

实际成本法适用于存货成本波动较大、需要及时准确核算的企业，而标准成本法适用于成本控制要求较高、计划生产和成本管理相结合的企业。

我的愿望的作文800字5篇如果这个世界上有阿拉丁神灯，那么你会许什么愿望呢......下面小编整理的关于我的愿望的作文，欢迎阅读。

我的愿望如果这个世界上有阿拉丁神灯，那么你会许什么愿望呢?有的人的愿望，是飞到天空;有的人的愿望，是能够成为一位大发明家;而我的愿望，就是想让我的小狗“菲菲”回到我的身边。

菲菲全身毛绒绒，摸起来可软了，好像穿着一件棉大衣，它的耳朵好像能听到千里外的声音，每当我踏进外婆家，它总能第一时间出来欢迎我。

灰灰的尾巴短短的，和小兔子有的一拼，可它没有小兔子那么胆小。

我和菲菲之间有很多有意思的事。

有一次我和菲菲出去散步，它不小心掉进了田里，当时我没有注意到，只管自己走。

走着走着我觉得不对劲，怎么一点声音都没有!我回头一看，菲菲不在身后!我东找找西看看，我家的菲菲去哪里了?也没有听到它在叫我呀!我赶紧掉头回去找菲菲。

幸好，没走多久，就听到了“汪汪”的狗叫声，菲菲好像在喊：“救我!救我!”我低头仔细地瞅了瞅，我的菲菲，它掉到了田里去了!被它吓到，我也掉到了田里去，这下可怎么办?没把菲菲救上来，我自己反而掉进了坑里面。

虽然这个坑并不深，但是这泥土可黏糊了，使我寸步难行，根本就没办法抱着菲菲上去，我只好自己先上去，再费了九牛二虎之力把菲菲救了上来。

我们身上脏兮兮的，好像一个泥娃娃，我看着菲菲的样子，忍不住笑了起来，菲菲也“汪汪汪”叫个不停，好像也在嘲笑我：“主人，你也没有多干净，你也像我一样这么脏!”我回家之后，第一时间就去洗澡，把菲菲也抱上去洗澡了，幸好没有被家里人发现，不然不仅我会被骂，菲菲也会被打，我每次都担心菲菲会被打傻了，太可怕了!菲菲就像是我的好伙伴，我多么希望，它能够天天陪伴在我的身边，可是没过多久，菲菲被人抓过去，用药给毒死了。

我在想，菲菲这么乖，为什么要把它毒死呢?坏人会干坏事，所以被抓起来枪毙。

可是菲菲，又做了什么坏事呢?我不明白，也想不通这个原因，我还可以买到很多其他不同的狗，但再也不会有一条狗叫做“菲菲”了，也没有一条小狗和菲菲一样了，菲菲永远离开我了。