存货计价方法对企业的影响外文文献翻译.docx

存货计价方法对企业的影响外文文献翻译.docx

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存货计价方法对企业的影响外文文献翻译

文献出处:

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