存货计价管理方法外文文献翻译译文3565字.docx

存货计价管理方法外文文献翻译译文3565字.docx

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存货计价管理方法外文文献翻译译文3565字

文献出处：

MichalskiG.EfficiencyofaccountsreceivablemanagementinPolishinstitutions[J].EuropeanFinancialSystems,2014,15（3）:

61-80.

（本译文归XX文库所有，完整译文请到XX文库）

原文

Theeffectofinventoryvaluationmethodsonenterpriseaccounting

MichalskiG

Abstract

Inthispaper,Inventoryisanimportantpartofenterpriseliquidassets,itsvalueisrealfinalhavetheintegrityofthevalueoftheenterprisehastheimportantanddirectlyinfluence.Therefore,weneedtotheendinginventoryoftheenterprisevaluetocalculate.Atpresent,theenterpriseinventoryvaluationmethodhasavarietyof,inthefieldofenterpriseaccounting,differentstockpricemethodwillaffecttheenterpriseaccountingprocess.Thispaperfirstintroducestherelatedenterpriseinventoryvaluationmethodchoice,onthebasisoffurtherexplorationforinventoryvaluationmethod,thespecificinfluencetotheenterpriseaccounting,butthefirst-in,first-outmethodandweightedaveragemethodofthesetwokindsofinventoryvaluationmethodisthisarticlewillfocusonanalysisofthecontent.

Keywords:

Inventoryvaluationmethod;Accounting;First-in,First-outmethod;Theweightedaveragemethod

Inventoryisanimportantpartofenterpriseliquidassets,itsvalueisthevalueoftheenterprisefinalhasauthenticityhasimportantanddirectlyinfluence.Becauseofthis,forthecomputationoftheendinginventoryvaluetotheenterpriseaccountingisofgreatimportancetotheenterprise.Butnowtheinventorycalculationmethodhasverymany,thechoiceofdifferentinventoryvaluationmethodstotheenterpriseaccountingandfinanceConditionhasadirectimpact,thismainlydisplaysin,differentvaluationmethodswillleadtodifferentinventoryvaluationandcorporatereportingprofits,andinturnaffecttheenterprise'staxrevenueburden,operatingperformance,cashflowandaseriesofaspects.Therefore,choosingtheappropriateinventoryvaluationmethodbutalsoanimportantcontentoftheaccountingpolicy.Therefore,whetherfromtheoryorfrompracticelevel,anyenterprisesshouldbecombinedwithitsownactualsituation,andwithinthescopeofthelawtoallowthemostbeneficialtoenterprisemanagementandinventoryvaluationmethodsforaccountingandnuclear.Andourprocessofthisstudyisbasedontheaboveunderstandingtoshowopen.

1Inventoryvaluationmethod

Enterpriseinventoryisitselfanimportantasset.Itmainlyincludestheinventoryproducts,rawmaterials,intherawproducts,low-valueconsumptiongoods,etc.Intheprocessofactualproductionandoperation,theenterpriseinventoryisconstantlyinflux,andtheorderoftheinventoryofmaterialflowandcostflowsequenceisnotconsistent.Ingeneralenterprise,therefore,onlyneedaccordingtothedifferentcostflowinordertocleartheinventorycostsandinventorycostscanbeissued.So,businesseswillneedtobebasedonasetofcostflowassumptions,toimplementtheendinginventoryandcostallocationbetweeninventory,whichisknownasastockvaluationmethod.Inthisrespect,ourcountryin2006issuednewguidelinestofurtherclarifythecontentsuchasinventoryvaluationmethodandadjustment.Andaccordingtotheregulationofthiscriterion,thecurrentdomesticenterpriseinventoryvaluationmethodsmainlyincludeFIFO,LIFOmethod,thespecificidentificationmethod,movingweightedaveragemethod,weightedaveragemethod,etc.Belowwewillbrieflycomparetothesespecificinventoryvaluationmethodsandanalysis.

Intheinventoryvaluationmethod,thefirst-in,first-outmethodisbasedontheinventoryflowfirstboughtstock,firstahypothesis,onthebasisofthismethodischaracterizedbyitsinventoryisclosetothenewpurchasesofinventorycost.Andlastinfirstoutruleandrelative,theformerreferstothestockboughtsincestartofthebasicassumptionstolineintotheinventoryvaluationmethod,itscharacteristicisissuedinventorycostisclosetothecurrentmarketprice,especiallyinthecaseofpricescontinuetorise,LIFOmethodcanaccuratelytheperformanceoftheenterpriseperformance,conveniententerprisestoevaluatetheinspectionatthesametime.Specificidentificationruleisbasedontheactualcostofeachinventoryprogramtocalculatetheendinginventorycostsandinventorycosts,thismethodcanaccurateequilibriumquantityinventorycost,moreinlinewiththereality,butthedownsideishugeworkload,generallynotsuitableforlargeandmedium-sizedenterprisestoadopt.Whilemovingweightedaveragemethodandtheweightedaverageruleintheformofaweightedaveragemanagementofinventoryvaluationmethod,thecostsoftheinventoriescalculatedbythesetwomethodsbypricefluctuationsofrelativelysmall,buttheresultsoftheircalculationsareusuallycannotmatchwiththecurrentsalesprofitratio,andisdifficulttoreflectthepricechangerealityfactors,sothedisadvantagesaremoreobvious.

Throughthecomparativeanalysiswecanseethatintheinventoryvaluationmethodstofirstinfirstoutandlastinfirstoutmethodisrelativelyreasonable,especiallyundertheconditionofthemoderncomputertechnologyiswidelyused,thetwopricingmethodsinpracticealsogotgreatdevelopment.Belowwewillbethefirsttointroducethegeneralaccountingprocessofinventoryvaluationmethod,thencompareresearchfirstinfirstoutandlastinfirstoutmethodtheinfluenceofthesetwokindsofinventoryvaluationmethod.

2Theinventoryvaluationmethodfortheinfluenceoftherelativeindexofenterprisefinancialratioanalysis

Corporateliquidityratioformulais:

currentratio=currentassetspresentcurrentliabilities.Theindexisoneofthemeasuresofcorporateshort-termsolvency,thehighertheratio,toreflectthestrongertheshort-termdebtpayingability,therightsandinterestsofcreditors,themoreassured.Enterpriseasdeterminedusingthefirst-in,first-outmethodofinventoryfinalvalueisgreaterthantheLIFOmethodisusedtodeterminethefinalvalueoftheinventory,thesameenterpriseduetothetwodifferentinventoryvaluationmethods,itisconcludedthatthevalueofthecurrentratioisdifferent,thuscreditorswillmakedifferentdecisionsofthefirm.

Accordingtotheaboveintroduction,theenterprisewilltakedifferentinventoryvaluationmethodstotheenterprise'sfinancialcondition,thetaxburden,andimportantaspectsofinfluence,itmainlyincludesthefollowingseveralaspects:

first,therelateditemsinthebalancesheetoftheenterpriseinventoryvaluationmethodhasadirectimpact.Theitemsonthebalancesheetasowners'equity,calculationoftheprojectsuchasthetotalcurrentassetswillbeaffectedbythevaluationmethodselected,theconcretenumericalvaluewillbechangedaccordingtothedifferentinventoryvaluationmethods.Thesecondis,theinventoryvaluationmethodforthemeasureofenterpriseprofitandlosssituationhasadirectimpact.Itsmainperformanceisthatiftheinitial（final）inventoryvaluationislow,currentearningsmaythuswillincrease（reduce）;Onthecontrary,iftheinitial（final）inventoryvaluationishigher,thecurrentearningsmaybesowilldecrease（increase）.Sothechoiceofinventoryvaluationmethodsinfluenceoncorporateearningsareveryobvious.Threeisthatdifferentinventoryvaluationmethodshavegreatinfluencetotheenterpriseincometax.Thisisbecausethedifferentchoiceofinventoryvaluationmethodmayleadtodifferentcurrentcostofsales,andthenthecalculationofcurrentprofitswillbedifferent,therefore,willbetheimpacttotheenterpriseshallpaytheincometaxamount.Andthisalsomeansthat,infact,theenterprisecanbeinaccordancewiththerulesofchoosingthemostconducivetotheirownbusinessvaluationmethodsofgoods.Below,wewillwiththesettingbackgroundofrisingprices,valuationmethodsofremaininggoodsaffectthecircumstancesoftheaccountingsystemoftheenterpriseareanalyzed.

2.1Cashflowoftheenterpriseandtheimpactoftax

Infact,inthelongrun,ifotherconditionsarethesameorconsistent,iswhethercompaniestoadoptwhatkindofinventoryvaluationmethod,undernormalcircumstancesalltheinventorycostwillbeconvertedtothecostofsales,costofsalesamountthatistosayafewaccountingperiodisthesame.Asaresult,thepre-taxprofitstotheenterprise,thetotalamountofincometax,profitaftertax,theinfluenceofthetotalcashinflowsprojectssuchasthereisadifference.Istosay,alltheseitemstodifferentinventoryvaluationmethodsshouldbeconsistent.Ofcourse,ifthespecificconditionsofdifferent,choosedifferentvaluationmethodswilltaketaxforcashflowandenterpriseproducedistincteffect.

2.2Impactoncorporatevalue

Riseinthepricelevelinsociety,suchasusingthefirst-in,first-outmethod,thentheendinginventorywillbeeffectedaccordingtothetable,thepricelevelofcalculation,sotheresultisclosetotheactualsituation,sotheenterpriseassetvalueestimationisreasonable.Ontheotherhand,suchasusingtheLIFOmethod,iseasytocausethecompanygrossprofitempty,willaffecttheimplementationoftheenterprisevalue.Inthecaseofthesociallevelfluctuations,movingweightedaveragemethodandcalculatedbyweightedaveragemethodofenterprisevalueisoftenmore"average",suitableasareferencemeasureofenterprisevalue.

2.3Impactonenterprisemanagementperformance

Becauseoftheprincipal-agentproblemsontheeconomics,soownersoftentothemanagers'performancemeasuretoreflectthedegreeofmanagers'efforts.Inthisregard,differentinventoryvaluationmethodsonmanagers'performanceevaluationand