论述存货计价方法的选择毕业论文.doc

本科毕业论文 论述存货计价方法的选择 PAGE II PAGE 16 PAGE II 论述存货计价方法的选择 专业：会计 学生： 指导老师： 摘 要 存货是企业一项重要的资产，在企业的流动资产中所占的比重较大。其价值和数量的确认至关重要。存货是处于不断购买、消耗和销售中的，因而存货计价也就相当重要。如何选择存货计价方法是一项制定企业会计政策的重要内容。所选择的存货计价方法不同直接影响企业对存货的估价和存在不相同的报告利润。我国在《企业会计准则》有所规定：“存货发出时，企业可以根据自身的实际情况，选择使用先进先出法、移动平均法、加权平均法、个别计价法、后进先出法等方法确定来其实际成本。”企业选择不同的存货计价方法对企业利润、税负等各种会计信息的披露有着不同的影响，企业应根据企业会计准则的规定选择适合的存货计价方法。而各种存货计价方法都有着自身的特点和不足，如何根据企业自身特点及存货的特性选择和寻求一种更有利于企业的存货计价方法便成了企业和会计工作者共同应对和思考的问题。企业进行盈余管理，税收筹划，其选择是否适合很重要。企业在选择存货计价方法时也需考虑如何协调各种方法间的矛盾。从分析各个计价方法和各个计价方法对企业的影响来选择更合适的方法。 关键词：企业 存货 计价方法 选择 影响0 The Choice of Methods on Inventory Valuation Major：Accounting Student: Zhang Li Supervisor: Luo Ming Liang ABSTRACT Inventory is very important asset in the enterprise and it is accounted for the proportion of the larger in Liquid assets of enterprise. Its confirmation of value and amount are of utmost importance. Inventory is continuous purchase, consumption and sales thus inventory valuation is quite important. The choice of inventory valuation method is draw up of the enterprise accounting policy of an important content. Choose different inventory valuation methods will lead to different report profits and stock valuations. Our country enterprise accounting standards regulation: all inventories, the enterprise can be issued according to the practical situation, choose to use FIFO, weighted average method, moving method of mean, Individual valuation method, LIFO method to determine the actual costs. Enterprise choose different inventory valuation methods influence on corporate profits, the tax burden, etc. various kinds of accounting information disclosure has a different effect, enterprise should according to the provisions of the accounting standards for enterprises to choose suitable inventory valuation methods. And all kinds of inventory valuation method has its own characteristics and insufficient, according to its own characteristics and inventory of enterprise ch