存貨計(jì)價(jià)方法比較研究會(huì)計(jì)論文英漢對(duì)照

1、存貨計(jì)價(jià)方法比較研究一、選擇存貨計(jì)價(jià)方法的標(biāo)準(zhǔn)存貨計(jì)價(jià)方法的不同是由于存貨成本流轉(zhuǎn)與實(shí)物流轉(zhuǎn)不一致和同質(zhì)的存貨實(shí)際取得的成本不同而產(chǎn)生的。存貨流轉(zhuǎn)包括實(shí)物流轉(zhuǎn)和成本流轉(zhuǎn)兩方面：在通常情況下，外購(gòu)或自制的存貨與出售商品的成本流轉(zhuǎn)是不一致的，因此產(chǎn)生了存貨成本在庫存與銷售之間的分配問題。為了恰當(dāng)反映存貨流轉(zhuǎn)，在確定存貸計(jì)價(jià)的方法時(shí)，要堅(jiān)持以下標(biāo)準(zhǔn)：（一）以歷史成本為基礎(chǔ)企業(yè)流動(dòng)資產(chǎn)中的一個(gè)主要的組成部分是存貨，存貨是以歷史成本入賬的。而事實(shí)上，存貨極有可能以比該成本高許多的價(jià)格賣出去，所以通過銷售存貨所獲得的現(xiàn)金數(shù)額往往比計(jì)算流動(dòng)比率時(shí)所使用的數(shù)額要大。同時(shí)隨著時(shí)間的推移與通貨膨脹的持續(xù)，存貨的歷

2、史成本與重置成本必然會(huì)產(chǎn)生偏差。 （二）堅(jiān)持客觀性原則 由于存貨的實(shí)物管理一般是“先進(jìn)先出”的，如采用后進(jìn)先出法核算，其結(jié)果可能與實(shí)際情況不符。采用先進(jìn)先出法時(shí)，期末存貨均按后期進(jìn)價(jià)計(jì)算，比較接近編表日重置成本，使資產(chǎn)計(jì)價(jià)較為合理。當(dāng)采用后進(jìn)先出法時(shí)，期本存貨按較早期的單價(jià)計(jì)量，與編表日的重置成本差距較大，物價(jià)變動(dòng)幅度越大，這種現(xiàn)象越明顯。在通貨膨脹時(shí)期，后進(jìn)先出法所產(chǎn)生的期末存貨數(shù)偏低，使資產(chǎn)計(jì)價(jià)失去意義。結(jié)果，財(cái)務(wù)分析也受到相當(dāng)大的影響，營(yíng)運(yùn)成本、流動(dòng)比率、投資報(bào)酬率偏低。（三）堅(jiān)持謹(jǐn)慎性原則保證企業(yè)所有者和潛在投資者作出決策時(shí)，盡可能規(guī)避風(fēng)險(xiǎn)，使風(fēng)險(xiǎn)收益最大化。后進(jìn)先出法在傳統(tǒng)理論中被認(rèn)

3、為是“合理地計(jì)量銷貨成本，減少存貨利潤(rùn)，從而公允地表示企業(yè)財(cái)務(wù)狀次和經(jīng)營(yíng)成果”的較為科學(xué)有效的存貨計(jì)價(jià)方法。二、存貨核算計(jì)價(jià)方法的分析概括的說，存貨核算的計(jì)價(jià)方法包括六大類：按實(shí)際成本計(jì)價(jià)，按計(jì)劃成本計(jì)價(jià)，按商品進(jìn)價(jià)或售價(jià)進(jìn)行核算，成本與市價(jià)孰低法，估價(jià)法，重置成本法與可實(shí)現(xiàn)凈值法。下面對(duì)這六大類中的前三類做詳細(xì)的分析。(一)按實(shí)際成本計(jì)價(jià)按實(shí)際成本計(jì)價(jià)進(jìn)行存貨核算時(shí)，存貨收入與發(fā)出均按實(shí)際成本進(jìn)行計(jì)價(jià)，存貨的總帳和明細(xì)賬均按實(shí)際成本設(shè)置與登記。按實(shí)際成本計(jì)價(jià)發(fā)出存貨實(shí)際成本的計(jì)算方法：1個(gè)別計(jì)價(jià)法個(gè)別計(jì)價(jià)法，又稱分批實(shí)際法，個(gè)別認(rèn)定法，具體辨認(rèn)法。這種方法是假設(shè)存貨的成本流轉(zhuǎn)與實(shí)物流轉(zhuǎn)相一致

4、，按照各種存貨，逐一辨認(rèn)分批發(fā)出存貨和期末存貨所屬的購(gòu)進(jìn)批別或生產(chǎn)批別，分別按其購(gòu)入或生產(chǎn)時(shí)所確定的單位成本作為計(jì)算各批發(fā)出存貨和期末存貨成本的方法。企業(yè)中一般不能互換使用的存貨、或?yàn)樘囟ǖ捻?xiàng)目專門購(gòu)入、或制造并單獨(dú)存放的存貨，以及購(gòu)入批次少、容易識(shí)別、單位價(jià)值較高的貴重物資，一般采用個(gè)別計(jì)價(jià)法。并且這種方法在實(shí)地盤存制和永續(xù)盤存制下均可使用。2. 加權(quán)平均法加權(quán)平均法也稱月末一次加權(quán)平均法，指以期初存貨數(shù)量和本月購(gòu)進(jìn)存貨數(shù)量作為權(quán)數(shù)去除本月全部收貨成本加上月初存貨成本，計(jì)算出存貨的加權(quán)平均單位成本，來確定本期存貨發(fā)出成本和期末存貨成本。這種方法只需在月末計(jì)算一次，比較方便。但只能在期末確定存

5、貨成本，無法隨時(shí)從賬面上提供存貨的結(jié)存金額，不利于加強(qiáng)存貨的日常管理。同時(shí)無論在上漲還是下跌情況下，計(jì)算出的存貨成本與現(xiàn)行成本都有一定的差距，并且這種方法在實(shí)地盤存制下才可用。3. 先進(jìn)先出法先進(jìn)先出法是以先購(gòu)入的存貨先發(fā)出這樣一種存貨實(shí)物流轉(zhuǎn)假設(shè)為前提，對(duì)發(fā)出存貨進(jìn)行計(jì)價(jià)的一種方法。采用這種方法，先購(gòu)入的存貨成本在后購(gòu)入的存貨成本之前轉(zhuǎn)出，據(jù)此確定發(fā)出存貨和期末存貨的成本。采用這種方法的具體做法是：先按存貨的期初余額的單價(jià)計(jì)算發(fā)出的存貨的成本，領(lǐng)發(fā)完畢后，再按第一批入庫的存貨的單價(jià)計(jì)算，依此從前向后類推，計(jì)算發(fā)出存貨和結(jié)存貨的成本.4. 移動(dòng)加權(quán)平均法移動(dòng)加權(quán)平均法是指以每次進(jìn)貨的成本加上原

6、有庫存存貨的成本，除以每次進(jìn)貨數(shù)量加上原有庫存存貨的數(shù)量，據(jù)以計(jì)算加權(quán)平均單位成本，作為下次進(jìn)貨前計(jì)算各次發(fā)出存貨成本依據(jù)的一種方法。 (二)按計(jì)劃成本計(jì)價(jià)存貨核算按計(jì)劃成本計(jì)價(jià)時(shí)，存貨的總帳和明細(xì)帳均按計(jì)劃成本進(jìn)行登記，實(shí)際成本與計(jì)劃成本的差異，則作為存貨的成本差異另行組織核算，并要將發(fā)出存貨的計(jì)劃成本調(diào)整為實(shí)際成本，將期末存貨的計(jì)劃成本調(diào)整為實(shí)際成本后在資產(chǎn)負(fù)債表上列示。采用計(jì)劃成本核算方法的，一般適用于存貨品種繁多、收發(fā)頻繁的企業(yè)。如大中型企業(yè)中的各種原材料、低值易耗品等。自制半成品、產(chǎn)成品品種繁多的，或者在管理上需要分別核算其計(jì)劃成本和成本差異的，也可采用計(jì)劃成本核算。按計(jì)劃成本法計(jì)價(jià)

7、分為兩部分實(shí)施：1. 計(jì)劃成本的制定 按計(jì)劃成本進(jìn)行存貨核算，正確地制定各類存貨的計(jì)劃成本是進(jìn)行存貨核算的前提，存貨計(jì)劃成本的制定，應(yīng)根據(jù)存貨實(shí)際成本的組成內(nèi)容，考慮供貨單位，運(yùn)輸方式和其他方面的因素予以制定，力求與實(shí)際成本盡可能相接近，而且應(yīng)保持相對(duì)的穩(wěn)定，除有特殊情況應(yīng)隨時(shí)調(diào)整外，在年度內(nèi)一般不做變動(dòng)。2. 存貨成本差異的計(jì)算 存貨成本的差異是指實(shí)際成本與計(jì)劃成本相比較的差額，一般分為超支差異與節(jié)約差異兩種情況。超支差異是實(shí)際成本大于計(jì)劃成本的差額，或稱不利差異，節(jié)約差異是實(shí)際成本少于計(jì)劃成本的差額，或稱有利差異。在實(shí)際工作中，應(yīng)先計(jì)算出存貨成本差異率，然后計(jì)算出發(fā)出存貨應(yīng)負(fù)擔(dān)的成本差異，

8、并將發(fā)出存貨的計(jì)劃成本調(diào)整為實(shí)際成本。（三）按商品進(jìn)價(jià)或售價(jià)進(jìn)行核算1. 經(jīng)營(yíng)商品批發(fā)的商品流通企業(yè)可按進(jìn)價(jià)進(jìn)行核算，購(gòu)入的商品按商品的進(jìn)貨原價(jià)作為庫存商品的實(shí)際成本，銷售商品的實(shí)際成本可按先進(jìn)先出法，加權(quán)平均法，后進(jìn)先出法，個(gè)別計(jì)價(jià)法，毛利率法等方法進(jìn)行計(jì)算，但一經(jīng)先用其中一種方法后，則不得隨意變動(dòng)。2. 經(jīng)營(yíng)商品零售的商品流通企業(yè)，一般采用售價(jià)進(jìn)行核算，購(gòu)入的商品按商品的售價(jià)增加庫存商品，商品售價(jià)與進(jìn)價(jià)的差額作為商品進(jìn)銷差價(jià)進(jìn)行核算。銷售商品的實(shí)際成本平時(shí)可按商品的售價(jià)進(jìn)行結(jié)轉(zhuǎn)，月末時(shí)應(yīng)按商品的存銷比例分配商品成本的差異，將本月銷售商品的售價(jià)調(diào)整為實(shí)際成本。三、常用存貨計(jì)價(jià)方法的綜合分析（

9、一）從存貨的特點(diǎn)及管理要求角度看存貨計(jì)價(jià)方法的選擇不應(yīng)該是盲目的，應(yīng)充分考慮行業(yè)存貨的特點(diǎn)。例如，在造紙行業(yè)中，存貨有以下特點(diǎn)：第一，存放時(shí)間不宜過長(zhǎng)。因?yàn)樯唐纺緷{和成品紙存放時(shí)間過長(zhǎng)則會(huì)泛黃以致影響紙的白度，白度下降，必然導(dǎo)致產(chǎn)品售價(jià)的降低，甚至?xí)巩a(chǎn)品受潮而引起霉變，直接造成產(chǎn)品的報(bào)廢。第二，價(jià)格變化波動(dòng)大。造紙行業(yè)對(duì)木材的依賴性強(qiáng)，而我國(guó)森林資源又十分匱乏，大量的木漿要從國(guó)外進(jìn)口，木漿的價(jià)格波動(dòng)一直比較大。（二）從納稅和現(xiàn)金流量角度看用企業(yè)存貨進(jìn)行納稅籌劃，需考慮企業(yè)所處的稅制環(huán)境及物價(jià)波動(dòng)等因素的影響，采用不同的存貨計(jì)價(jià)方法達(dá)到企業(yè)最佳納稅的目的，提高企業(yè)經(jīng)濟(jì)效益。企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定，納

10、稅人的各項(xiàng)存貨發(fā)出時(shí)，企業(yè)可以根據(jù)實(shí)際情況，選擇使用個(gè)別計(jì)價(jià)法、先進(jìn)先出法、加權(quán)平均法等方法確定其實(shí)際成本。以上規(guī)定，為企業(yè)存貨計(jì)價(jià)方法的選擇提供了空間，也為企業(yè)稅收籌劃、減輕稅負(fù)，實(shí)現(xiàn)利潤(rùn)最大化提供了依據(jù)，因此，選擇合理的存貨計(jì)價(jià)方法，可以減輕企業(yè)的所得稅稅負(fù)（三）從管理人員業(yè)績(jī)?cè)u(píng)估角度看某種存貨計(jì)價(jià)方法的合適與否，還與企業(yè)管理人員業(yè)績(jī)?cè)u(píng)價(jià)方法與獎(jiǎng)勵(lì)機(jī)制有關(guān)。不少企業(yè)按利潤(rùn)水平的高低來評(píng)價(jià)企業(yè)管理人員的業(yè)績(jī)，并根據(jù)評(píng)價(jià)結(jié)果來獎(jiǎng)勵(lì)管理人員。此時(shí)，管理人員往往樂于采用先進(jìn)先出法，因?yàn)椋@樣做會(huì)高估任職期間的利潤(rùn)水平，從而多得眼前利益。四、結(jié)論需要指出的是，存貨計(jì)價(jià)方法的選擇，應(yīng)符合稅法的規(guī)定。企

11、業(yè)所得稅暫行條例實(shí)施細(xì)則規(guī)定，納稅人各項(xiàng)存貨的發(fā)生和領(lǐng)用，其實(shí)際成本價(jià)的計(jì)算方法，可以在先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法等方法中任選一種。計(jì)價(jià)方法一經(jīng)選用，不得隨意改變，確實(shí)需要改變計(jì)價(jià)方法的，應(yīng)當(dāng)在下一年度開始前報(bào)主管稅務(wù)機(jī)關(guān)備案。因此，企業(yè)應(yīng)在每年度末搜集有關(guān)信息，力求準(zhǔn)確判斷材料價(jià)格走勢(shì)，結(jié)合自身情況，選擇合理的存貨計(jì)價(jià)方法。inventory valuation methods research a, choose the standard of inventory valuation methods inventory valuation method is different b

12、ecause 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 consist

13、ent, resulting in a inventory 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 li

14、quid 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 elaps

15、e 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

16、 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

17、 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

18、 caution ensure that business owners and the potential investors to make decisions, as far as possible, avoid risk, the risk to maximize returns. lifo in traditional theory is considered reasonable measuring sales cost and reduce the inventory profits, thus fair to say enterprise financial shape tim

19、es 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 pri

20、ce 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 i

21、ncome 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 i

22、dentification 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 in

23、ventory partial subordinate to the purchase of production of dont or dont, 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 interchangeable use inventory, or for a

24、 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 sy

25、stem 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, calcul

26、ates 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

27、 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 flo

28、w 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

29、the beginning of the first stock price from the balance calculated the cost of inventory, 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 mobi

30、le 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 calcula

31、ted 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,

32、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

33、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 i

34、mplementation 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 formulated, should be based on the actual cost of inventory of content, consider the supply unit, transportation

35、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 dont do change. 2. the inventory cost difference calculation inventory cost differences i

36、s 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

37、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 adjust

38、ment 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 inv

39、entory 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. 2. the retail business enterprise of flow of goods, generally

40、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 o

41、n, 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

42、 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

43、 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 industr

44、y 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 tax planning with enterprise inventory should be taken into c

45、onsideration 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 regulatio

46、n, 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