浅谈存货的发出计价对企业利润的影响

摘 要 存货就像是企业的流动资产的大动脉，占据着极其重要的地位。存货的计价方法主要有几种。月末一次加权法是存货计价法的重要一种，在早就不是一个令人陌生的词，在经济飞速发展的现代，就像是企业的流动资产的大动脉，占据着极其重要的地位。怎么样确定存货的成本已经是企业不得不好好考虑的问题了，因为成本的确定会关系到企业的利润。用什么样的方法来对存货成本进行核算也是会计政策的制订的一大组成部分。在新旧会计准则中都有明确的规定，月末一次加权平均法是极其重要的一种存货计价方法。这种计价方法会给企业的各方面都产生影响。 本文将会从存货的月末一次加权平均法含义及优缺点、与存货的其他几种计价方法的比较、月末一次加权平均法对企业的影响、月末一次加权平均法具体案例分析等这几个方面来研究存货月末一次加权平均法对企业的发展以及会计核算的影响。 关键词：存货 计价方法 对比 月末一次加权平均法 ABSTRACT At present, it is a very important asset of the enterprise inventory, the flow of inventory accounts for the enterprise total assets is relatively large. How to accounting the cost of inventory, is the problem that enterprises have to consider, because is related to the profit of a company. Of course, the choice of inventory valuation method is an important content of enterprise accounting policy.Choose a different inventory valuation methods will lead to different report profits and inventory valuation, and the tax burden of enterprises, cash flow effect. The accounting standards of our country stipulates, "when delivering inventories, enterprises can according to the actual situation, choose to use a first-in, first-out method, moving average method and specific identification method, the lifo method and other methods to determine the actual cost." This article will from the inventory at the end of the meaning of a weighted average method and the advantages and disadvantages, and inventory valuation methods of several comparison, at the end of a weighted average method to the enterprise, at the end of a weighted average method the influence of the specific case analysis to study the inventory at the end of this a few aspects, such as a weighted average method to