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1、InventoryvaluationmethodsresearchA,theanalysisofthevaluationmethodsofinventoriesInsummary,theinventoryaccountingvaluationmethodsincludingsixbigkinds:accordingtotheactualcost,isplanedcost,pressingmerchandisepurchasepriceorpriceforaccounting,costandmarketvalueofgethinglower,appra
2、isalmethod,replacementcostmethodandcanrealizenetvaluemethod.Tothesixkindsofthefirstthreecategoriesfordetailedanalysis.(a)accordingtotheactualcostAccordingtotheactualcostinventories,inventoryincomeandissuedaccordingtotheactualcostarepriced,inventoryofgeneralledgeranddetailzhanga
3、ccordingtotheactualcostsareintheestablishmentandregistration.Accordingtotheactualcostofinventoryactualcostacalculationmethod:1.ThespecificidentificationmethodSpecificidentificationmethod,alsocalledpartialactuallaw,individualdeterminationmethod,andthespecificidentificationmethod
4、.Thismethodistoassumethatthecostofinventoryandphysiclcirculationflowisconsistent,accordingtovariousinventory,onebyoneindentifyastockandendinginventorypartalsubordinatetothepurchaseorwhenproductionasdeterminedastheunitcostcalculationofabatchofinventoryandfinalcostinventorymethod
5、.Enterpriseingeneralarenetinterchangeableuseinventory,orforaspecificprojectspecializedmanufacturingandaseparatepurchase,ordepositedinstock,andbuyingbatches,easytorecognize,lessunitvalueofhigherpreciousmaterials,generallyUSESthespecificidentificationmethodinthefieldofinventoryan
6、dtheperpetualinventorysystemofallcanuse.2.OftheweightedaveragemethodTheweightedaveragemethodalsolatesaysaweightedaveragemethod,referstotheearlythismonthtothequantityofthestockandpurchaseinventoryquantityforremovingallreceivingcostweightthismonthearlyandinventorycosts,calculates
7、theweightedaverageunitcostofinventory,tomakesurethisissueouttheendinginventorycostsandinventorycosts.Thismethodincalculatingamonthonly,moreconvenient.Butonlyinthefinalsureinventorycost,notatanytimeintheaccountsprovidetheamountofinventorystock,goagainstthedailymanagementofstreng
8、theningtheinventory.Atthesametimenomatterintheupordown
