文献出处：文献出处：Michalski G. Efficiency of accounts receivable management in Michalski G. Efficiency of accounts receivable management in Polish institutions [J]. European Financial Systems, 2014,15(3):61-80. （本译文归百度文库所有，完整译文请到百度文库）（本译文归百度文库所有，完整译文请到百度文库）
印度性文化原文原文
The effect of inventory valuation methods on enterpri accounting
Michalski G
Abstract
In this paper, Inventory is an important part of enterpri liquid asts, its value is real final have the integrity of the value of the enterpri has the important and directly influence. Therefore, we need to the ending inventory of the enterpri value to calculate. At prent,
the enterpri inventory valuation m ethod has a
method has a variety of, in the field of enterpri accounting, different stock price method will affect the
enterpri accounting process. This paper first introduces the related enterpri inventory valuation method choice, on the basis of further exploration for inventory valuation method, the specific influence to the
enterpri accounting, but the first-in, first-out method and weighted average method of the two kinds of inventory valuation method is this article will focus on analysis of the content.
Key words: Inventory valuation method; Accounting; First-in, First-out method; The weighted average method
Inventory is an important part of enterpri liquid asts, its value
is the value of the enterpri final has authenticity has important and directly influence. Becau of this, for the computation of the ending inventory value to the enterpri accounting is of great importance to the enterpri. But now the inventory calculation method has very many, the choice of different inventory valuation methods to the enterpri accounting and finance Condition has a direct impact, this mainly displays
in, different valuation methods will lead to different inventory
valuation and corporate reporting profits, and in turn affect the
enterpri's tax revenue burden, operating performance, cash flow and a ries ries of of of aspects. aspects. aspects. Therefore, Therefore, Therefore, choosing choosing choosing the the the appropriate appropriate appropriate inventory inventory
慢三步舞曲valuation method but also an important content of the accounting policy.
Therefore, whether from theory or from practice level, any enterpris should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to enterpri management and inventory valuation methods for accounting and nuclear. And our process of this study is bad on the above understanding to show open. 1 Inventory valuation method
Enterpri inventory is itlf an important ast. It mainly includes
the inventory products, raw materials, in the raw products, low-value consumption goods, etc. In the process of actual production and operation,
the enterpri inventory is constantly in flux, and the order of the inventory of material flow and cost flow quence is not consistent. In general enterpri, therefore, only need according to the different
cost
flow in order to clear the inventory costs and inventory costs can be issued. So, business will need to be bad on a t of cost flow
assumptions, to implement the ending inventory and cost allocation
between inventory, which is known as a stock valuation method. In this respect, our country in 2006 issued new guidelines to further clarify the
content such as inventory valuation method and adjustment. And according
to the regulation of this criterion, the current domestic enterpri inventory valuation methods mainly include FIFO, LIFO method, the白粥的做法
specific identification method, moving weighted average method, weighted
average method, etc.Below we will briefly compare to the specific
inventory valuation methods and analysis.
In the inventory valuation method, the first-in, first-out method is
bad on the inventory flow first bought stock, first a hypothesis, on the basis of this method is characterized by its inventory is clo to the new purchas of inventory cost. And last in first out rule and relative, the former refers to the stock bought since start of the basic
assumptions assumptions to to to line line line into into into the the the inventory inventory inventory valuation valuation valuation method, method, method, its its
characteristic is issued inventory cost is clo to the current market price, especially in the ca of prices continue to ri, LIFO method can
accurately the performance of the enterpri performance, convenient enterpris to evaluate the inspection at the same time. Specific
identification rule is bad on the actual cost of each inventory program
to calculate the ending inventory costs and inventory costs, this method
can accurate equilibrium quantity inventory cost, more in line with the reality, but the downside is hug
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e workload, generally not suitable for large and medium-sized enterpris to adopt. While moving weighted
average method and the weighted average rule in the form of a weighted average management of inventory valuation method, the costs of the
inventories calculated by the two methods by price fluctuations of relatively small, but the results of their calculations are usually can not match with the current sales profit ratio, and is difficult to reflect
the price change reality factors, so the disadvantages are more obvious.
Through the comparative analysis we can e that in the inventory valuation methods to first in first out and last in first out method is relatively reasonable, especially under the condition of the modern
computer technology is widely ud, the two pricing methods in practice also got great development. Below we will be the first to introduce the general accounting process of inventory valuation method, then compare古佛岩
rearch first in first out and last in first out method the influence of the two kinds of inventory valu
ation method.
2 The inventory valuation method for the influence of the relative index
of enterpri financial ratio analysis
Corporate liquidity ratio formula is: current ratio = current asts
prent current liabilities. The index is one of the measures of corporate
short-term solvency, the higher the ratio, to reflect the stronger the short-term debt paying ability, the rights and interests of creditors, the more assured. Enterpri as determined using the first-in, first-out
method of inventory final value is greater than the LIFO method is ud
to determine the final value of the inventory, the same enterpri due to the two different inventory valuation methods, it is concluded that
the value of the current ratio is different, thus creditors will make different decisions of the firm.
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According to the above introduction, the enterpri will take
different inventory valuation methods to the enterpri's financial
condition, the tax burden, and important aspects of influence, it mainly
includes the following veral aspects: first, the related items in the balance sheet of the enterpri inventory valuation method has a direct
sheet as owners' equity, calculation of
on the balance
impact. The items
the project such as the total current asts will be affected by the valuation method lected, the concrete numerical value will be changed according to the different inventory valuation methods. The cond is, the inventory valuation method for the measure of enterpri profit and loss situation has a direct impact. Its main performance is that if the initial (final) inventory valuation is low, current earnings may thus will
increa (reduce);On the contrary, if the initial (final) inventory
valuation is higher, the current earnings may be so will decrea
(increa).So the choice of inventory valuation methods influence on corporate earnings are very obvious. Three is that different inventory valuation methods have great influence to the enterpri income tax. This
is becau the different choice of inventory valuation method may lead
to different current cost of sales, and then the calculation of current profits will be different, therefore, will be the impact to the enterpri
shall pay the income tax amount. And this also means that, in fact, the
enterpri can be in accordance with the rules of choosing the most
conducive to their own business valuation methods of goods. Below, we will
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with the tting background of rising prices, valuation methods of
remaining goods affect the circumstances of the accounting system of the
enterpri are analyzed.
2.1 Cash flow of the enterpri and the impact of tax
In fact, in the long run, if other conditions are the same or
consistent, is whether companies to adopt what kind of inventory valuation
method, under normal circumstances all the inventory cost will be
that is
a few
to say
converted to the
cost of
sales, cost of sales amount
accounting period is the same. As a result, the pre-tax profits to the
enterpri, the total amount of income tax, profit after tax, the
influence of the total cash inflows projects such as there is a difference.
Is to say, all the items to different inventory valuation methods should
be consistent. Of cour, if the specific conditions of different, choo
different valuation methods will take tax for cash flow and enterpri produce distinct effect.
2.2 Impact on corporate value
Ri in the price level in society, such as using the first-in,
first-out method, then the ending inventory will be effected according
to the table, the price level of calculation, so the result is clo to
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the actual situation, so the enterpri ast value estimation is
reasonable. On the other hand, such as using the LIFO method, is easy to cau the company gross profit empty, will affect the implementation of the enterpri value. In the ca of the social level fluctuations, moving
weighted average method and calculated by weighted average method of
