上市公司存货计价方法选择(上)

上市公司存货计价方法选择(上)

【摘要】存货是一个公司流动资产的重要组成部分，是企业生产经营过程中必不可少的。存货计价方法的不同将直接影响企业的三大财务报表、各项财务指标，投资决策，融资计划等，企业也可以用此进行税收筹划，盈余管理，其选择的适合与否至关重要。存货的日常核算可以采用计划成本法和实际成本法。最新的企业会计准则规定企业应当采用先进先出法、加权平均法或者个别计价法确定发出存货的实际成本，取消了后进先出法。本文通过对上市公司存货计价方法的选择进行分行业的调查统计，从采用后进先出法的企业入手，分析影响存货计价方法选择的潜在因素，并指出后进先出法的取消是一种必然，对我国资本市场不会造成较大的影响。各个企业应该根据自身及行业的特点选择新的会计方法。计划成本法作为一种适合制造企业的方法，予以推荐。
本文的研究结论对于日后上市公司存货计价方法的选择具有一定的借鉴和参考价值。 关键词：存货计价方法，新会计准则，后进先出法，计划成本法 Abstract
For many companies, inventory represents a large portion of current assets, and becomes one of the most necessary parts. The accounting method that a company decides to use to determine the costs of inventory can directly impact the balance sheet, income statement and the statement of cash flow. It can also affect the earning per share and other financial indices, even the investment plans. It’s important for all the corporations. And since 2007, the cost of inventories is determined on the FIFO, the specific identification method or weighted average basis by the newest accounting standards, canceling the LIFO. This paper studies the choices of companies on inventories based on 2005 annual financial data of companies in stock market in China, and tries to find out potential determinants of corporate inventory accounting decisions, the reasons why the LIFO is canceled and the effect on the economics and securities markets. The findings suggest that it’s necessary to cancel the LIFO. When the companies select the methods again, they must make the choices according to themselves. Key words: inventory accounting methods, the newest accounting standards, the LIFO, standard costing 目 录
一、序言

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