存货计价

采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。

Adopting different method of inventory valuation influences the cost of goods sold and its profit .

第三，存货计价方式的选择也会影响流动比率的数值。

Third , the selection of methods of inventory valuation can affect the figure of current ratio .

美国会计师协会（AIA）于1947年颁布了第29号公告&存货计价（InventoryPricing），第一次以规范的方式提出企业计量存货价值的会计方法可以采用成本与市价孰低法。

AIA promulgated the 29th announcement & inventory pricing in 1947 , firstly come up with accounting methods of enterprise measuring inventory value can use cost and market value which is lower in standardized manner .

试谈存货计价方法不同对企业税负的影响

Effect of Different Inventory and Valuation Methods on Enterprise Tax Burden

计算机条件下存货计价方法的取舍与应用

The Choose and Application of Traditional Inventory Costing Method Based on Computer

以物价变动法对存货计价的探讨

Discussion on Pricing of Goods in Stock by Using Price Change method

企业存货计价方法的选择

Selection of Price Reckoning for Enterprise Goods in Stock

本文主要探讨了存货计价方法的选择及各方法之间矛盾的调节。

Discussion is made on in this paper and given the adjustment among them .

存货计价会计舞弊行为的审计

Auditing of Fraudulent Practices in Inventory Pricing Accounting

浅谈存货计价的先进先出法与后进先出法

Research on First in - First out & Last in-First out in pricing inventory

历史成本法下存货计价的比较研究

A Comparative Study of the Pricing of Stock in trade under the Historical Cost System

然而，这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。

However , it consequently prices the ending inventory at the older , less realistic unit price .

存货计价方法的比较

Comparison of inventory valuation methods

随着原大型国有企业的改组改制，我国组建了大量的企业集团，在集团内部组建、转移定价存货计价和固定资产折旧等方面客观上存在着税收筹划的空间。

With reorganization & system change of large state-owned enterprises , many group companies are established in China .

浅析存货计价与会计要素的变化规律

A Superficial Analysis on Fixing A Price of Goods in Stock and the Changeable Law of Accounting Essential Element

选择正确的存货计价方法，有利于企业的现代化管理。

To select the correct method of counting stock - in - trade is propitious for the modern enterprise management .

这种存货计价的方法需要分别确定期末存货中的每一件商品是来自于哪一次购货。

The method of pricing inventory is required to identify the units in the ending inventory as coming from specific purchases .

通过对存货计价方法的比较，我们可以看到：所有这四种方法都是可接受的会计实务方法。

From the comparison of inventory valuation methods , we can see that all four methods are regarded as acceptable accounting practices .

在通货膨胀或物价上涨时期，使用先进先出法将会比其他存货计价方法产生更多的利润。

During a period of inflation or rising prices , the use of FIFO will result in greater profits than the other inventory valuation methods .

虽然成本是存货计价的主要基础，但是，有时也会出现存货按低于成本的价格计价的情况。

Although cost is the primary basis for valuation of inventories , circumstances may arise under which inventory may properly be valued at less than cost .

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing , fixed asset depreciation , business of bad debt loss and asset decrement .

缺乏诚信的企业常常利用编造虚假资料、随意变更存货计价方法、存货成本核算不规范、人为调账等方式进行存货财务舞弊。

Enterprises of lacking integrity often make financial fraud by fabricating false information , arbitrarily changing in inventory valuation , accounting nonstandard inventory cost and artificially adjusting account etc.

手工处理与计算机处理的差异性以及计价方法之间的替代性，令手工方式下曾经使用过的12种存货计价方法在计算机条件下只有8种有实用价值。

The difference between manual process and computerized process , the substitution among inventory costing methods that make only 8 methods are practical effect among 12 traditional inventory costing methods based on computer .

企业的会计政策一般包括：外币折算、收入的确认、所得税会计、存货计价、借款费用的核算、长期投资的核算以及坏账损失的核算等几个方面。

There are some parts in corporation accounting policy : foreign currency exchange , revenue confirming , income tax accounting , inventory costing , loan expense accounting , long-term investment accounting and bad debt accounting .

前者主要表现在筹资决策、投资决策、利润分配等方面，后者主要表现在收入结算方式的选择，费用列支的选择，长期投资核算方式的选择，折旧方式的选择，存货计价的选择等方面；

The former includes the choices of ways in settle accounts , in long run business accounting in depreciation and in stock valuation , The latter includes financial collection decision , investmens devision , profit distribution , etc.

选择不同的存货计价方法将会导致不同的成本水平、报告利润和存货估价，并对企业的税收负担、现金流量产生较大影响。

If the choice is different , the level of cost , the reported profit and the evaluation of stock will be different , as well as it work on the enterprise 's tax burden and cash flowing .

企业内部筹资的会计处理方法主要有固定资产折旧方法和存货计价方法，不同的会计处理方法对企业的生产经营有不同的影响。

Accountancy handling methods to the enterprise inner raising funds mainly have the method in depreciation of fixed assets and the method of stock in trade valuation . Different accounting handling methods have the different influence to the production operation of the enterprise .

制造成本法与变动成本法均属于收益计量方法，但是由于两者的理论依据及核算方法不同，导致在存货计价及利润额计算上两种方法计算的结果往往不一致。

Although both manufacturing costing and variable costing belong to the calculation method of profits . They have different theoretical basis and method of accounting . By using the two method , the different results of inventory measure and profit account are obtained , and this usually causes misunderstanding .

对取消存货发出计价中后进先出法的原因分析

Cause Analysis on the Elimination of LIFO Valuation Method for Inventories Delivered out

现行存货期末计价法的经济学分析

Economic Analysis of the Current Terminal Stock Measurement