对存货核算方法的实务分析  

A Practical Analysis of the Inventory Method

作　　者：李惠[1] 

机构地区：[1]厦门理工学院经济系,福建厦门361005

出　　处：《鹭江职业大学学报》2005年第3期32-34,共3页Journal of Lujiang University

摘　　要：分析了永续盘存制与定期盘存制在计算销售成本和期末存货成本存在的时间顺序和计算次数上的差别,认为我国的会计实务应该体现这种差别,从会计的明晰性原则看,更便于人们理解与利用永续盘存制与定期盘存制。同时分析了总价法与净价法对报表揭示的影响,认为净价法更符合会计的真实性原则,是会计实务在确认、计量和报告存货项目时首选的方法。The article analyses the significance of the differences in the chronological order and calculating times between the perpetual inventory system and the periodic inventory system in accounting for the cost of goods sold and the ending inventory cost. By the difference, the perpetual and periodic systems are better understood and used. The article also compares the gross method and the net method in revealing financial statements, and concludes that the net method is more conform to the authentic principle of accounting and should be the chief method in recognizing, measuring and reporting the inventory items in accounting practice.

关 键 词：永续盘存制 定期盘存制 会计实务 总价法 净价法 会计原则 

分 类 号：F275[经济管理—企业管理]