- 相關推薦
上市公司存貨計價方法選擇(上)
【摘要】存貨是一個公司流動資產的重要組成部分，是企業生產經營過程中必不可少的。存貨計價方法的不同將直接影響企業的三大財務報表、各項財務指標，投資決策，融資計劃等，企業也可以用此進行稅收籌劃，盈余管理，其選擇的適合與否至關重要。存貨的日常核算可以采用計劃成本法和實際成本法。最新的企業會計準則規定企業應當采用先進先出法、加權平均法或者個別計價法確定發出存貨的實際成本，取消了后進先出法。本文通過對上市公司存貨計價方法的選擇進行分行業的調查統計，從采用后進先出法的企業入手，分析影響存貨計價方法選擇的潛在因素，并指出后進先出法的取消是一種必然，對我國資本市場不會造成較大的影響。各個企業應該根據自身及行業的特點選擇新的會計方法。計劃成本法作為一種適合制造企業的方法，予以推薦。本文的研究結論對于日后上市公司存貨計價方法的選擇具有一定的借鑒和參考價值。 關鍵詞：存貨計價方法，新會計準則，后進先出法，計劃成本法 Abstract
For many companies, inventory represents a large portion of current assets, and becomes one of the most necessary parts. The accounting method that a company decides to use to determine the costs of inventory can directly impact the balance sheet, income statement and the statement of cash flow. It can also affect the earning per share and other financial indices, even the investment plans. It’s important for all the corporations. And since 2007, the cost of inventories is determined on the FIFO, the specific identification method or weighted average basis by the newest accounting standards, canceling the LIFO. This paper studies the choices of companies on inventories based on 2005 annual financial data of companies in stock market in China, and tries to find out potential determinants of corporate inventory accounting decisions, the reasons why the LIFO is canceled and the effect on the economics and securities markets. The findings suggest that it’s necessary to cancel the LIFO. When the companies select the methods again, they must make the choices according to themselves. Key words: inventory accounting methods, the newest accounting standards, the LIFO, standard costing 目 錄
一、序言
【上市公司存貨計價方法選擇(上)】相關文章：
上市公司存貨計價方法選擇(下)03-22
上市公司存貨計價方法選擇(中)03-22
企業如何選擇存貨的計價方法03-21
探析新準則下的存貨計價方法的選擇03-18
存貨計價方法的比較與運用01-01
期末存貨計價方法探討03-22
論現代企業存貨發出計價方法03-02
實地盤存制下存貨發出計價方法的運用03-24
論存貨的計價方法對企業會計核算的影響12-09
如何選擇存貨成本結轉03-24