存货计价会计问题研究

摘 要

存货是企业一项很重要的资产，所占的比重较大，合理选择存货的计价方法对企业的经营成果有着重要的影响。存货计价的选择是制订企业会计政策的一项重要内容。选择不同的存货计价方法将会导致不同的报告利润和存货估价，对企业的税收负担、现金流量产生影响，对企业财务状况的经营成果也会产生不同的影响。存货是企业流动资产的重要组成部分，而且处于不断购买、耗用和销售的扭转过程中。由于存货购入的时间和批次不同，会导致存货购入价格、成本的不同，从而引起存货实物扭转与成本扭转的不一致，因此，企业需要选择一种存货的计价方法来达到存货实物与账簿记录的一致性。而不同的存货计价方法对企业会计核算等方面有着不同的影响。如何选择一种适应市场发展形式，又有利于企业的存货计价方法也便成了企业和会计工作者共同应对和思考的问题;不同的存货计价方法产生的结果将有所不同。因此，企业在选择发出存货计价方法时，要根据企业的经营规模、管理状况慎重地比较各种方法的利弊，权衡国家、企业、职工、债权人以及股东等各方面的利益关系。本文主要在新会计准则下探讨个别计价法、先进先出法、加权平均法3种方法的运用

关键词； 存货; 计价方法; 企业；比较; 优化措施分析; 运用

目       录

摘要················································1

绪论····························································2

一、研究背景与意义··············································2

（一）研究的目的和意义······································2

研究的目的··················································3

研究的意义··················································3

（二）国内外研究现状········································3

二、存货及存货计价方法会计概述··································4

（一）存货的概念············································4

（二）现行存货计价方法的概念与种类··························4

（三）存货计价方法的比较····································4

三、存货计价会计的现状与问题分析································5

（一）存货计价会计现状······································5

     (二）存货计价方法对企业的影响······························5

    （三）存货计价方法对企业利润和现金流量的影响················6

    （四）存货计价方法对企业经营成果影响························6

四、存货计价会计的优化措施探析··································10

（一）存货计价会计的优化····································10

（二）存货计价方法的选择和矛盾优化措施······················14

五、结论························································14

    致谢························································15

    参考文献····················································16