存货地盘存和计价会计英语

Inventorymeasurement存货的盘存和计价：Question：EggsLastweek:￥5Thisweek:￥6HowmuchfortheeggsIatethesetwoweeks？Properincomedeterminationdependsontheappropriatemeasurementofallassets；thehighertheamounts，thehighertheincomethatwillbereported.Becauseinventoriesareoftenrelativelylargeandtheirsizefluctuates，itisimportanttoaccountcorrectlyforinventoriesifnetincomestobedeterminedproperly.“Talking”aninventory(1)countingtheitemsinvolved（盘点涉及的所有存货项目）(2)pricingeachitem（对每一项目计价）(3)summingtheamounts（加总金额）Twomaintypes

Theperiodicsystem（永续盘存制）

Theperpetualsystem（定期盘存制）TheperiodicsystemTheperiodicinventorysystemisusedbybusinessesthatsellrelativelyinexpensivegoods.Agrocerystorewithoutanoptical—scanningcashregisterdoesnotkeepadailyrunningrecordofeveryloafofbreadandeverycanofpineapplethatifbuysandsells.Thecostofrecordkeepingwouldbeoverwhelming.

Instead,grocerscounttheirinventoryperiodically—atleastonceayear—todeterminethequantitiesonhand.Theinventoryamountsareusedtopreparetheannualfinancialstatement.Businesssuchasofficesupplyoutlets,restaurant,andsmalldepartmentstoresalsousetheperiodicinventorysystem.Tothem,detailedinventoryrecordsintheledgerarenotnecessaryforcontrollingmerchandiseandmanagingday—to—dayoperations.Insmallbusinesses,theownercanvisuallyinspectthegoodsonhandforcontrolpurposes.Thatsystemisrapidlydecreasinginimportanceascomputershavedecreasedinpricebuthavegreatlyincreasedinprocessingpower.TheperpetualsystemUndertheperpetualinventorysystem,thebusinessmaintainsarunningrecordofinventoryonhand.Thissystemachievescontroloverexpensivegoodssuchasautomobiles,jewelry,andfurniture.Thelossofoneitemwouldbesignificant,andthisjustifiesthecostofaperpetualsystem.

Inventoryrecordkeepingisademandingaccountingtask,fromthepaperworkrequiredinpurchasingandsellinginventorytothejobofperiodicallycountingit.Computershavedramaticallyreducedtherequiredtomanageinventoryandhavegreatlyincreasedacompany'sabilitytocontrolitsmerchandise.Butevenunderaperpetualsystemthebusinesscountstheinventoryonhandannually.Thephysicalcountestablishedthecorrectamountofendinginventoryandservesasacheckontheperpetualrecords.Ingeneral,inventoriesarepricedattheircost.Inventorypricingisquitesimplewhenacquisitionpricesremainconstant.Whenpricesforlikeitemschangeduringtheaccountingperiod,however,itisnotalwaysapparentwhichpriceshouldbeusedtomeasuretheendinginventory.Weshallintroducefourgenerallyacceptablemethodsofpricinginventories（1）specificidentification（具体辨认法）（2）weightedaverage（加权平均法）（3）first—in,first—out（先进先出法）（4）last—in,first—out（后进先出法）SpecificIdentificationThespecificidentificationapproachtoinventorymostnaturallyfitsoperationsthatinvolvesomewhatdifferentiatedproductsofarelativelyhighunitvalue.Newautomobilesandconstructionequipmentaregoodexample.Specificidentificationisnotfeasiblewhereproductsareofalowunitvalueandinvolvehugevolumes.WeightedAverageTheweightedaverageapproachtoinventorymeasurementisbestsuitedtooperationsthatinvolvealargevolumeofundifferentiatedgoodsstoredincommonareas.Theweightedaveragecostrepresentstosomedegreeallthevariouscostsexperiencedinaccumulatingthegoodscurrentlyonhand.Consequently，weightedaveragecoststypicallyfallbetweentheextremecostfiguresthatcanresultfromothermethod.First—in,First—outMostcompanies—especiallythosewithperishableorstyleaffectedgoods—asamatterofgoodbusinessattempttoselltheoldestmerchandisefirst.Inthesecases,FIFOmostnearlymatchestheflowofcoststotheprobableflowofgoods.Last—in,First—outAlthoughLIFOpresentstheleastplausibleflowofgoodsformostbusiness,itisusedbymanymajorfirmsinU.S.A.Whenpricesarerising,LIFOresultsinlowerreportedincomeandthusmayprovidearelatedbenefit.LIFObettermatchescurrentcostsagainstcurrentrevenuesbecausethemostrecentpurchasespricesarereflectedascostofgoodss