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模块四 存货核算 PowerPoint PPT Presentation


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模块四 存货核算. 任务三 发出存货的核算. 存货的计价方法. 一、存货数量的确定方法. 1 . 实地盘存制 (定期盘存制) 指会计期末通过对全部存货进行实地盘点,以确定期末存货的结存数量,然后分别乘以各项存货的盘存单价,计算出期末存货的总金额,记入各有关存货科目,倒轧出本期已耗用或已销售存货的成本。即 “ 以存计耗 ” 或 “ 以存计销 ” 。 本期耗 期初 本期 期末 用或销 = 存货 + 购货 - 存货 货成本 成本 成本 成本. 2. 永续盘存制 (账面盘存制).

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模块四 存货核算

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5981624


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= + -


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2.


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3.

(1)

(2)


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1.

2.

3.

4.


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(1)

(2)


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(1)

(2)

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------------------------ ----------------------------

8.1 10 200 2000

8.5 40 210 8400 10 200 2000

40 210 8400

8.8 10 200 2000

20 210 4200 20 210 4200

8.16 30 220 6600 20 210 4200

30 220 6600

8.24 20 210 4200

20 220 4400 10 220 2200

8.31 20 230 4600 10 220 2200

20 230 4600


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------------------------- -----------------------

8. 1 10 200 2000

8. 5 40 210 8400

8. 8 30 216 6480 20

8.16 30 220 6600

8.24 40 216 8640 10

8.31 20 230 4600 30 216 6480

2000 + 8400 + 6600 + 4600

= ---------------------------------------- = 216 ()

10 + 40 + 30 + 20


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8. 1 10 200 2000

8. 5 40 210 8400 50 208 10400

8. 8 30 208 6240 20 208 4160

8.16 30 220 6600 50 215.2 10760

8.24 40 215.2 8608 10 215.2 2152

8.31 20 230 4600 30 225.07 6752


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