《存货计价与运用方法的研究》-毕业论文.docVIP

w 存货计价与运用方法的研究 摘 要 存货是企业，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、后进先出法、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法；比较；分析；运用 Inventory valuation and Application Research Abstract Inventory is a very important business assets, total assets in the enterprise the proportion. Inventory cost calculation for the products, cost, profit and the income tax has great influence, the inventory valuation methods on enterprise accounting has important influence. Whether industrial or commercial enterprises, inventory is a very important business assets inventory is refers to the enterprise in the production process for sale or consumption and storage of tangible assets, including raw materials, products, inventory goods, consumables such as. The current inventory valuation method is a method of real cost valuation and project cost valuation two kinds big, actual cost method in the practical application and FIFO, LIFO, weighted average method. This article from the comparison of different methods of inventory valuation perspective, discusses the different situations of different kinds of inventory valuation methods, and to finally for the enterprise reasonable choice for inventory valuation method to provide effective advice. Key words：Inventory; valuation method; comparison analysis; application 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325524119 摘 要 PAGEREF _Toc325524119 \h 1 HYPERLINK \l _Toc325524120 Abstract PAGEREF _Toc325524120 \h 2 HYPERLINK \l _Toc325524121 绪 论 PAGEREF _Toc325524121 \h 5 HYPERLINK \l _Toc325524122 （一）研究背景 PAGEREF _Toc325524122 \h 5 HYPERLINK \l _Toc325524123 （二）研究目的和意义 PAGEREF _Toc325524123 \h 5 HYPERLINK \l _Toc325524124 1.研究目的 PAGEREF _Toc325524124 \h 5 HYPERLINK \l _Toc325524125 2.研究意义 PAGEREF _Toc325524125 \h 6 HYPERL