存货计价方法对企业的影响外文文献翻译Word格式文档下载.docx
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DagmarJ,ElkaderT.TheInfluenceofInventoryValuationMethodsontheEnterprises[J].ReviewofIncomeandWealth,2016,6
(2):
245-260.
原文
TheInfluenceofInventoryValuationMethodsontheEnterprises
DagmarJ,ElkaderT.
Abstract
Inventoryisaveryimportantassetofenterprises,thechoiceofinventoryvaluationmethodisanimportantcontentofaccountingpolicy,andenterpriseschoosedifferentinventoryvaluationmethodswillleadtodifferentreportprofitsandinventoryvaluation,andthetaxburdenofenterprises,corporateprofits.Butmanyenterprisesunderstandingofthisproblemisnotcomprehensive,understandingisnotdeep,soastocauseadverseeffecttotheenterprise.Therefore,thestudyofenterpriseinventoryvaluationmethodisofgreatsignificance.
Keywords:
Inventoryvaluationmethod;
Accounting
1Introduction
Whetherthevalueofinventorytotheenterprisefinalhasimportantanddirectlyinfluencethetruthofvalue.Therefore,forthecomputationoftheendinginventoryvaluetotheenterpriseaccountingisofgreatimportancetotheenterprise.Butatpresent,acalculationmethodhasalotofinventory,thechoiceofdifferentinventoryvaluationmethodshaveadirectimpactonenterpriseaccountingandfinancialconditions,inthedifferentvaluationmethodswillleadtodifferentinventoryvaluationandcorporatereportingprofits,andinturnaffecttheenterprise'
staxburden,operatingperformance,cashflowandaseriesofaspects.Therefore,choosingtheappropriateinventoryvaluationmethodbutalsoanimportantcontentoftheaccountingpolicy’sTherefore,whetherfromtheoryorfrompracticelevel,anyenterpriseshouldbecombinedwithitsownactualsituation,andwithinthescopeofthelawtoallowthemostbeneficialtoenterprisemanagementandinventoryvaluationmethodsforaccounting.
2Thecomparisonofinventoryvaluationmethod
Onthesameeconomicbusinessmattersorusingdifferentaccountingmethodwillproducedifferentaccountinginformationprocessing.Enterpriseinventoryvaluationmethodschoicetherelatefirst-in,first-outmethod,aweightedaveragemethod,movingaveragemethodandspecificidentificationmethod.
2.1First-in,first-outmethod
First-in,first-outmethodofthepremiseistobuystocksstartfirst,andbasedontheassumptionthattheissueandthebalanceofinventoryvaluation.Usingthefirst-in,first-outmethod,thecostofinventoryissetatthemostrecentpurchase,costofendinginventoryisclosetothecurrentmarketvalue,itsadvantageisthatcompaniescannotchoosetoadjustthecurrentprofitsandinventoryvaluationfaultsismorecomplicated,especiallytheenterprisesinandoutoftheamountoffrequent.Andundertheconditionofcommoditypricescontinuetorise,theuseofthismethodtominimizethecostofinventoryissued,sothatthepaperprofitsinflated,leadtoexcessivecapitalallocation,adversetothelong-termmanagement.Soforbusinessactivitiesaregreatlyinfluencedbystockformorstockenterpriseeasytorot,generallyusingthefirst-in,first-outmethodandthismethodinthephysicalinventorysystemandtocalculatethecostofinventoryfromundertheperpetualinventorysystem.
2.2Theweightedaveragemethod
Weightedaveragemethod,alsoknownasaweightedaverageofthemonth,asinitialinventoryquantityandpurchasethismonthinventoryquantityweighttodeterminethecurrentinventorycostandtheendinginventorycost’sThismethodiscalculatedonlyattheendofthemonth,moreconvenient.Butonlyinthefinaldetermininginventorycosts,frompapertoprovideinventorybalanceatanytime,isnotconducivetostrengtheningtheday-to-daymanagementofinventory.Thismethodisonlyavailableunderthephysicalinventorysystem.
2.3Movingaveragemethod
Movingaveragemethodreferstothebookbalancebatchpurchasequantityandamountofweight,scrolltocalculatetheweightedaverageunitprice,andusedtodeterminetheinventorycostandtheendinginventorycost.Movingweightedaveragemethodtomakethemanagersunderstandthestatusofbalanceinventoryintime,andbeforeeachpurchaseinventorycostperunitandbuystockinventorycostperunitfortheinfluenceoftheinventorycost,respectively,andthepurchasequantityandpurchasebeforehowmuchisproportionaltothenumberofinventory,andcostobjectivearetobebelieved,butwiththemarketpriceisstillacertaingap,andtocalculatethecostofmobileunitaveragefrequently,maketheinventoryaccountingisquitecomplicated.Fortheperformanceofthesamestoredinthesameplacealargenumberofinventory,generallyUSEStheweightedaveragemethodormovingweightedaveragemethod.Movingweightedaveragemethodcanonlybeusedfortheperpetualinventorysystem;
cannotbeusedinthephysicalinventorysystem.Usingtheweighte