存货核算

对存货核算移动加权平均法的认识

Recognition of Moving Weighted Average Method for Stock Accounting

浅谈存货核算的管理策略

Discussion of the management strategy of stock accounting

对存货核算方法的实务分析

A Practical Analysis of the Inventory Method

论中西方会计存货核算上的异同

Statement of Identities and Differences in Inventory Between China and Western Accounting Accounting Based on Theory of Constraints

审核月度存货核算是否正确，以及是否与控制帐户一致。

Verify that the monthly computations of inventories are proper and that the totals are in agreement with the control .

该方法以标准成本为计算依据，集成出入库业务及存货核算实现产品成本的计算、比较与分析，从而实现企业生产过程中对产品成本进行事前计划、事中控制与事后分析的目的。

This method is based on standard costing , and realizes the costing comparing analysis about all products including operation about in-out stock , aiming for planning and controlling and analyzing the product cost .

财务会计部分主要包括总账系统，存货核算系统，采购系统，销售系统，库存系统；管理会计部分主要研究项目成本管理系统。

In the financial accounting module we 'll discuss general accounting system , inventory system , purchase system , sale management system , and stock system , while in the management accounting module we 'll focus on project cost management system .

第二十四条存货的核算，一般采用永续盘存制。

But in perpetual inventory system , cost of goods sold is record each time a sale is made .

你们公司对存货采用实际成本核算吗？

Does your company use actual cost to account for inventory ?

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.