学年论文封面.doc

淮 阴 工 学 院学 年 论 文作 者:佴成云学 号：3091821512系 (院):经济管理学院专 业:财务管理题 目:浅谈存货计价方法的选择指导者： 江俊龙 讲师 (姓 名) (专业技术职务)2012年5月学年论文中文摘要 存货的价值在企业的流动资产中占有较大的比重，对存货的正确计价直接关系到企业资产价值和利润的确定，对企业所得税的缴纳产生较大影响。本文主要介绍了存货计价方法，同时分别对常用的四种计价方法进行了对企业经营业绩的影响分析，最后分析了存货计价方法选择的建议。不同的存货计价方法会直接影响期末存货价值的确定和销售成本的计算，进而对企业的利润、税收负担、现金流量、财务比率等产生影响。一般来说，在物价持续上涨的情况下，采用先进先出法会使期末存货、销售毛利、所得税和净收益额上升；如果物价持续下跌，则会得出相反的结论，直接影响财务报表数字的客观性最后影响银行和其他投资者对该公司的业绩评价。关键字 存货， 计价方法 ，先进先出法学年论文外文摘要Title Inventory Valuation On The Choice Of Methods AbstractThe value of the stock in the enterprise current assets of a large proportion of correct, inventory valuation is directly related to the enterprise value of the assets and profit determination, to the enterprise income tax effect. This paper mainly introduces the method of valuation of goods in stock, but were of four kinds of common valuation methods are on the performance of the business impact analysis, the final analysis of the inventory valuation method options. A different method of inventory valuation will directly affect the final inventory value determination and sales cost calculation, and then on the profits of enterprises, the tax burden, cash flow, financial ratio influence. In general, the continuing rise in prices circumstances, the FIFO method can make the ending inventory, gross sales, income tax and net income rises; if the price drops continuously, it will come to the opposite conclusion, directly affect the financial statements objectivity finally on the bank and other investors in the companys performance evaluation.Keywords Inventory, Valuation methods,The FIFO method 目 录1 引言12 存货计价方法的概述12.1 先进先出法12.2 加权平均法22.3 个别计价法23 存货计价选择对企业的影响23.1 对企业存货管理的影响23.2 对企业