存货地盘存和计价会计英语.ppt

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1、Inventorymeasurement存货的盘存和计价：Question：EggsLastweek:￥5Thisweek:￥6HowmuchfortheeggsIatethesetwoweeks？Properincomedeterminationdependsontheappropriatemeasurementofallassets；thehighertheamounts，thehighertheincomethatwillbereported.Becauseinventoriesareoftenrelativelylargeandtheirsizefluctuates，itisim

2、portanttoaccountcorrectlyforinventoriesifnetincomestobedeterminedproperly.“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）TwomaintypesTheperiodicsystem（永续盘存制）Theperpetualsystem（定期盘存制）TheperiodicsystemTheperiodicinventorysystemisused

3、bybusinessesthatsellrelativelyinexpensivegoods.Agrocerystorewithoutanoptical—scanningcashregisterdoesnotkeepadailyrunningrecordofeveryloafofbreadandeverycanofpineapplethatifbuysandsells.Thecostofrecordkeepingwouldbeoverwhelming.Instead,grocerscounttheirinventoryperiodically—atleastonceayear—todet

4、erminethequantitiesonhand.Theinventoryamountsareusedtopreparetheannualfinancialstatement.Businesssuchasofficesupplyoutlets,restaurant,andsmalldepartmentstoresalsousetheperiodicinventorysystem.Tothem,detailedinventoryrecordsintheledgerarenotnecessaryforcontrollingmerchandiseandmanagingday—to—dayop

5、erations.Insmallbusinesses,theownercanvisuallyinspectthegoodsonhandforcontrolpurposes.Thatsystemisrapidlydecreasinginimportanceascomputershavedecreasedinpricebuthavegreatlyincreasedinprocessingpower.TheperpetualsystemUndertheperpetualinventorysystem,thebusinessmaintainsarunningrecordofinventoryon

6、hand.Thissystemachievescontroloverexpensivegoodssuchasautomobiles,jewelry,andfurniture.Thelossofoneitemwouldbesignificant,andthisjustifiesthecostofaperpetualsystem.Inventoryrecordkeepingisademandingaccountingtask,fromthepaperworkrequiredinpurchasingandsellinginventorytothejobofperiodicallycountin

7、git.Computershavedramaticallyreducedtherequiredtomanageinventoryandhavegreatlyincreasedacompany'sabilitytocontrolitsmerchandise.Butevenunderaperpetualsystemthebusinesscountstheinventoryonhandannually.Thephysicalcountes