inventory+adjustment

Sometimes, you need to reduce the amount of inventory you have without making a sale. This may be for: An inventory adjustment is used to do this.
 * Breakage - inventory that you have damaged and cannot sell
 * Wastage - inventory that is out of date, or needs to be thrown away
 * Write-offs - inventory loss due to other reasons such as theft
 * Consumption of own inventory - inventory that you use or consume in the course of your business that you are not directly selling to a customer, but that you need to account for in your inventory.

=What is inventory valuation? = Inventory valuation is the dollar amount associated with the items contained in a company's inventory. Initially the amount is the cost of those items. However, under certain situations the cost could be replaced with a lower dollar amount.

The inventory valuation includes all of the costs to get the inventory items in place and ready for sale. The inventory valuation excludes the costs of selling and administration.

Since the inventory items are constantly being sold and restocked and since the costs of the items are constantly changing, a company must select a [|cost flow assumption]. Cost flow assumptions include [|first-in, first-out] ; weighted average; and [|last-in, first out]. The company must consistently follow its stated cost flow assumption.

A manufacturer's inventory valuation will include the costs of production, namely direct materials, [|direct labor], and manufacturing overhead. Manufacturers are also required to consistently follow their cost flow assumptions.

Inventory valuation is important in that it affects the [|cost of goods sold] reported on the company's income statement. Inventory is also an important component of a company's [|current assets], [|working capital] , and current ratio. <span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;"> Studies show that exam questions are a great way to learn and retain important information. Gain access to our ** 1,700 accounting exam questions ** (and answers) when you [|upgrade to PRO.]

http://www.accountingtools.com/journal-entries-for-inventory

=<span style="background-color: rgba(255,255,255,0);">Journal Entries for Inventory Transactions =

<span style="background-color: rgba(255,255,255,0);">There are a number of inventory journal entries that can be used to document inventory transactions. In a modern, computerized inventory tracking system, the system generates most of these transactions for you, so the precise nature of the journal entries are not necessarily visible. Nonetheless, you may find a need for some of the following entries from time to time, to be created as manual journal entries in the accounting system. <span class="full-image-inline ssNonEditable" style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);">This is the initial inventory purchase, which is routed through the accounts payable system. The debit will be to either the raw materials inventory or the merchandise account, depending on the nature of the goods purchased. The entry is:
 * <span style="background-color: rgba(255,255,255,0);">Inventory Purchase **
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Raw materials inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);">Merchandise inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Accounts payable ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Record Indirect Production Costs in Overhead** <span style="background-color: rgba(255,255,255,0);">There are other types of production-related expenses that are allocated to inventory, such as rent, utilities, and supplies for the manufacturing operation. These expenditures typically begin as accounts payable and are allocated to an overhead [|cost pool], from which they are then allocated to inventory and the cost of goods sold. The allocation to a cost pool may occur later, but we will assume it occurs at the time of initial accounts payable recordation, with this entry:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Overhead cost pool ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Accounts payable ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Record Production Labor in Overhead** <span style="background-color: rgba(255,255,255,0);">Various types of production labor, such as production management salaries and materials management wages, are also routed through an overhead cost pool, from which they are later allocated to inventory. The entry for this is usually a shifting of the wages expense into a cost pool, with this entry:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Overhead cost pool ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Wages expense ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Move Raw Materials to Work in Process** <span style="background-color: rgba(255,255,255,0);">If you are operating a production facility, then the warehouse staff will pick raw materials from stock and shift it to the production floor, possibly by job number. This calls for another journal entry to officially shift the goods into the work-in-process account, which is shown below. If the production process is short, it may be easier to shift the cost of raw materials straight into the finished goods account, rather than the work-in-process account.
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Work-in-process inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Raw materials inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Record Inventory Scrap and Spoilage** <span style="background-color: rgba(255,255,255,0);">There will inevitably be a certain amount of [|scrap] and [|spoilage] arising from a production process, which is normally recorded in the overhead cost pool and then allocated to inventory. If these amounts are abnormal, then you would instead charge the abnormal amount to the cost of goods sold (so that they are not carried as an asset). The entry for the former situation is:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Overhead cost pool ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Work-in-process inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Record Finished Goods** <span style="background-color: rgba(255,255,255,0);">Once the production facility has converted the work-in-process into completed goods, you then shift the cost of these materials into the finished goods account with the following entry:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Finished goods inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Work-in-process inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Allocate Overhead** <span style="background-color: rgba(255,255,255,0);">At the end of each reporting period, allocate the full amount of costs in the overhead cost pool to work-in-process inventory, finished goods inventory, and the cost of goods sold, usually based on their relative proportions of cost or some other readily supportable measurement. The journal entry is:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Work-in-process inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);">Finished goods inventory ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);">Cost of goods sold ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Overhead cost pool ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">**Sale Transaction Entry** <span style="background-color: rgba(255,255,255,0);">Once there is a sale of goods from finished goods, charge the cost of the finished goods sold to the cost of goods sold expense account, thereby transferring the cost of the inventory from the balance sheet (where it was an asset) to the income statement (where it is an expense). The entry is:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Cost of goods sold expense ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Finished goods inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">There is also a separate entry for the sale transaction, in which you record a sale and an offsetting increase in accounts receivable or cash. A sale transaction should be recognized in the same reporting period as the related cost of goods sold transaction, so that the full extent of a sale transaction is recognized at once. <span style="background-color: rgba(255,255,255,0);">That concludes the journal entries for the basic transfer of inventory into the manufacturing process and out to the customer as a sale. There are also two special situations that arise periodically, which are adjustments for obsolete inventory and for the lower of cost or market rule. <span style="background-color: rgba(255,255,255,0);">There is likely to be some amount of obsolete inventory arising on an ongoing basis, so it is best to continually charge a small amount to the cost of goods sold and set up a reserve account for obsolete inventory, using the following entry:
 * <span style="background-color: rgba(255,255,255,0);">Obsolete Inventory Entry **
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Cost of goods sold expense ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Obsolescence reserve ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">Then, when you locate obsolete inventory and designate it as such, you credit the relevant inventory account and debit the obsolescence reserve account. This approach charges the cost of obsolescence to expense in small increments over a long period of time, rather than in large amounts only when obsolete inventory is discovered. <span style="background-color: rgba(255,255,255,0);">You have to periodically test inventory to see if the market cost of any inventory item is lower than its cost under the [|lower of cost or market rule]. As a result, you may need to reduce the [|carrying amount] of the inventory item to its market value, and charge the loss on inventory valuation expense for the decrease in recorded cost of the inventory. The associated entry is:
 * <span style="background-color: rgba(255,255,255,0);">Lower of Cost or Market Entry **
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);">Loss on inventory valuation ||> <span style="background-color: rgba(255,255,255,0);">xxx ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Raw materials inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||
 * <span style="background-color: rgba(255,255,255,0);"> Work-in-process inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||
 * <span style="background-color: rgba(255,255,255,0);"> Finished goods inventory ||  ||> <span style="background-color: rgba(255,255,255,0);">xxx ||

<span style="background-color: rgba(255,255,255,0);">An interesting point about inventory journal entries is that they are rarely intended to be reversing entries (that is, which automatically reverse themselves in the next accounting period). Instead, the entries are usually one-time events. <span style="background-color: rgba(255,255,255,0);">Additional entries may be needed besides the ones noted here, depending upon the nature of a company's production system and the goods being produced and sold. <span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[|Accounting inventory methods]
 * <span style="background-color: rgba(255,255,255,0);">Related Topics **

<span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[|How do I reconcile inventory?]

<span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[|How do I report an inventory write down?]

<span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[|What is an inventory reserve?]

<span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[|What is backflush accounting?]

=<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Accounting for Inventory Adjustments = By Kathy Adams McIntosh <span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;">eHow Contributor http://accountingexplained.com/financial/ratios/inventory-turnover

=<span style="background-color: rgba(255,255,255,0);">Inventory Turnover Ratio =

<span style="background-color: rgba(255,255,255,0);">Inventory turnover is the [|ratio] of cost of goods sold by a business to its average inventory during a given accounting period. It is an activity ratio measuring the number of times per period, a business sells and replaces its entire batch of inventory again.

<span style="background-color: rgba(255,255,255,0);">Formula
<span style="background-color: rgba(255,255,255,0);">Inventory turnover ratio is calculated using the following formula: <span style="background-color: rgba(255,255,255,0);">Cost of goods sold figure is obtained from the [|income statement] of a business whereas average inventory is calculated as the sum of the inventory at the beginning and at the end of the period divided by 2. The values of beginning and ending inventory are obtained from the [|balance sheets] at the start and at the end of the accounting period.
 * <span style="background-color: rgba(255,255,255,0);">Inventory Turnover = ||= <span style="background-color: rgba(255,255,255,0);">Cost of Goods Sold ||
 * ^  ||= <span style="background-color: rgba(255,255,255,0);">Average Inventory ||

<span style="background-color: rgba(255,255,255,0);">Analysis
<span style="background-color: rgba(255,255,255,0);">Inventory turnover ratio is used to measure the inventory management efficiency of a business. In general, a higher value of inventory turnover indicates better performance and lower value means inefficiency in controlling inventory levels. A lower inventory turnover ratio may be an indication of over-stocking which may pose risk of obsolescence and increased inventory holding costs. However, a very high value of this ratio may be accompanied by loss of sales due to inventory shortage. Inventory turnover is different for different industries. Businesses which trade perishable goods have very higher turnover compared to those dealing in durables. Hence a comparison would only be fair if made between businesses of same industry.

<span style="background-color: rgba(255,255,255,0);">Examples
<span style="background-color: rgba(255,255,255,0);">**Example 1:** During the year ended December 31, 2010, Loud Corporation sold goods costing $324,000. Its average stock of goods during the same period was $23,432. Calculate the company's inventory turnover ratio. __Solution__

<span style="background-color: rgba(255,255,255,0);">Inventory Turnover Ratio = $324,000 ÷ $23,432 ≈ 13.83 __Solution__
 * Example 2:** Cost of goods sold of a retail business during a year was $84,270 and its [|inventory] at the beginning and at the ending of the year was $9,865 and $11,650 respectively. Calculate the inventory turnover ratio of the business from the given information.

<span style="background-color: rgba(255,255,255,0);">Average Inventory = ($9,865 + $11,650) ÷ 2 = $10,757.5

<span style="background-color: rgba(255,255,255,0);">Inventory Turnover = $84,270 ÷ $10,757.5 ≈ 7.83


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<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Companies maintain inventory systems using either periodic or perpetual inventory systems. The perpetual inventory system maintains a real-time inventory balance. The periodic inventory system only updates the inventory balance when a physical count is taken. Perpetual inventory systems require a physical inventory count to be done annually, while a periodic inventory system performs physical inventory counts more often. For both systems, the difference between the physical inventory count and the quantity reported in the inventory system is adjusted through an inventory adjustment.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Other People Are Reading

 * <span style="background-color: rgba(255,255,255,0); text-decoration: none; vertical-align: baseline;">[[image:http://photos2.demandstudios.com/DM-Resize/i.ehow.com/images/a07/67/7l/conduct-physical-inventory-800x800.jpg?w=105&h=70&crop_min=1 width="105" height="70" caption="How to Conduct a Physical Inventory" link="http://www.ehow.com/how_7544053_conduct-physical-inventory.html"]]
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<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Physical Inventory

 * <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Inventory adjustments require a physical inventory count to take place so that the accountant can compare it to the inventory balance recorded in the system. All activity must cease during the physical inventory count to maintain the integrity of the count. Company employees manually count and record every unit contained in the warehouse during the physical inventory.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Periodic Inventory Adjustments

 * <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Under the periodic inventory system, the business owner records an inventory change when he physically counts the inventory. He compares the current recorded inventory balance to the inventory count he just made. The difference is recorded as an inventory adjustment. The inventory adjustment journal entry includes a debit to Cost of Goods Sold, a credit to Purchases and either a debit or credit to Inventory. The owner determines the purchases amount based on the accumulation of purchases made throughout the month. The inventory amount is calculated based on the difference between the physical inventory count and the inventory balance in the system. If the inventory amount represents an increase in the inventory balance, the account is debited. If the inventory amount represents a decrease, the account is credited. The Cost of Goods Sold amount is determined by calculating the number required to balance the entry.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Perpetual Inventory Adjustments

 * <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">In a perpetual inventory system, purchases and sales transactions impact the inventory balance at the time of transaction. The ending inventory recorded in a perpetual inventory system theoretically should match the physical inventory count. The accountant compares the physical inventory to the inventory system balance. The accountant records the discrepancy as an inventory adjustment. The amount of discrepancy is charged to Cost of Merchandise Sold with the other portion of the entry charging Inventory. If the physical inventory count shows a higher balance than the inventory system, the accountant debits Inventory and credits Cost of Merchandise Sold. If the physical inventory count shows a lower balance than the inventory system, the accountant debits Cost of Merchandise Sold and credits Inventory.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Inventory Analysis

 * <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Some inventory adjustments occur as a result of normal business activity, such as inventory spoiling or data entry errors. The accountant needs to analyze large inventory adjustments to determine why the large adjustments are occurring. Frequent errors in data entry require retraining or restructuring responsibilities. Large unexplained inventory adjustments may be a result of theft, indicating that security needs to increase.

<span style="background-color: rgba(255,255,255,0);">Read more : []

<span style="background-color: rgba(255,255,255,0);">本月销售了5个， <span style="background-color: rgba(255,255,255,0);">但是我又进了10个，是11块进的. <span style="background-color: rgba(255,255,255,0);">月底库存是15个了，这15个的库存的价值单价如何计算？ <span style="background-color: rgba(255,255,255,0);">谢谢. ||
 * <span style="background-color: rgba(255,255,255,0);">此文章由 yourock 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 yourock 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">比如我有一样货品，月初有10个库存，当初都是10块进的.

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">木屐族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-29 11:18:44 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 improveourlife 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 improveourlife 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">看你用哪种库存计算方法了,先进先出还是后进先出.不过如果你愿意的话不用这么麻烦,算出平均值就好了吧,量也不是太大. ||
 * [[image:http://www.oursteps.com.au/bbs/comiis_mfcs/oshr.png caption="分享" link="http://www.oursteps.com.au/bbs/home.php?mod=spacecp&ac=share&type=thread&id=414938"]][[image:http://www.oursteps.com.au/bbs/comiis_mfcs/fav.gif caption="收藏" link="http://www.oursteps.com.au/bbs/home.php?mod=spacecp&ac=favorite&type=thread&id=414938"]] ||
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">improveourlife
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">improveourlife
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">improveourlife
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|2#] **

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">皮靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-29 11:20:56 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 mytony2004 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 mytony2004 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">FIFO method. First in First out. <span style="background-color: rgba(255,255,255,0);">先卖的旧的，后来再卖新的，旧的库存5个成本10块，另外10个成本11块
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">mytony2004
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">mytony2004
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">mytony2004
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|加好友]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|打招呼]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|3#] **

<span style="background-color: rgba(255,255,255,0);">不确定，等后来同学确认 ||

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">白金靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-29 11:31:37 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 hsqhugh 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 hsqhugh 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">从你举的这个例子看，应该用移动平均moving average.因为单价很低么．价格变化又不是特别大．就没必须用先进先出或个别计价． <span style="background-color: rgba(255,255,255,0);">假设是钻戒，一个就好几千（就别说汽车轮船了），或哪怕是ipad, laptop,可以考虑用个别记价
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">hsqhugh
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">hsqhugh
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">hsqhugh
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
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 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|4#] **

<span style="background-color: rgba(255,255,255,0);">你这个例子我觉得应该是： <span style="background-color: rgba(255,255,255,0);">（１０＊１０＋１１＊１０）／２０　＊　１５＝１５７.５ ||

<span style="background-color: rgba(255,255,255,0);"> || <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">铜靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-29 11:37:38 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 lostme 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 lostme 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">这么麻烦，我就用二个同名商品不同进货价 ||
 * || <span style="background-color: rgba(255,255,255,0);">小多多哥哥
 * || <span style="background-color: rgba(255,255,255,0);">小多多哥哥
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">lostme
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">lostme
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<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">银靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-29 19:14:39 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 yourock 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 yourock 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || > 原帖由 //hsqhugh// 于 2011-10-29 12:31 发表
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
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> 从你举的这个例子看，应该用移动平均moving average.因为单价很低么．价格变化又不是特别大．就没必须用先进先出或个别计价．

> 假设是钻戒，一个就好几千（就别说汽车轮船了），或哪怕是ipad, laptop,可以考虑用个别记价

> 你这个例子我觉得应该是：

> （１０＊１０＋１１＊１０）／２０　＊　１５＝１５７.５

<span style="background-color: rgba(255,255,255,0);">这个听起来比较简单可行. 请问这样做税务上允许吗？ ||

<span style="background-color: rgba(255,255,255,0);">总评分: <span class="xi1" style="background-color: rgba(255,255,255,0);">积分 + 1 <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> [|查看全部评分] <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">银靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-30 14:43:57 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 yourock 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 yourock 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">谢谢. 那再把这个问题推广到汇率相关的. <span style="background-color: rgba(255,255,255,0);">假定我有一种货，都是从中国以rmb计价进来的，年初库存是10个，每个成本100rmb. 一年里面卖了5个，但是又进了新货的价格是110rmb/个. 这样年底是库存15个. 请问我能否这样计算： <span style="background-color: rgba(255,255,255,0);">年初库存： 10x100rmb = 1000rmb, 年初汇率1aud = 6aud, 年初库存价值=1000/6=166aud. <span style="background-color: rgba(255,255,255,0);">年底库存：15x(100x10 + 110x10)/20 = 1575rmb. 年底汇率 1aud = 6.1aud, 年底库存价值=1575/6.1=258aud.
 * ~ <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|已有 1 人评分] ||~ <span style="background-color: rgba(255,255,255,0);">积分 ||~ <span style="background-color: rgba(255,255,255,0);">理由 ||
 * <span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[[image:http://www.oursteps.com.au/bbs/uc_server/data/avatar/000/03/28/42_avatar_small.jpg link="@http://www.oursteps.com.au/bbs/home.php?mod=space&uid=32842"]] hsqhugh || <span style="background-color: rgba(255,255,255,0);">+ 1 || <span style="background-color: rgba(255,255,255,0);">当然可行了．这是moving average法． ||
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
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 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">yourock
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<span style="background-color: rgba(255,255,255,0);">请问是否可行？ ||

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">皮靴族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-30 17:11:15 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 longyu68 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 longyu68 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || > 原帖由 //yourock// 于 2011-10-30 15:43 发表
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">longyu68
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">longyu68
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">longyu68
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">串个门
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 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|8#] **

> 谢谢. 那再把这个问题推广到汇率相关的.

> 假定我有一种货，都是从中国以rmb计价进来的，年初库存是10个，每个成本100rmb. 一年里面卖了5个，但是又进了新货的价格是110rmb/个. 这样年底是库存15个. 请问我能否这样计算：

> 年初 ...

<span style="background-color: rgba(255,255,255,0);">可以的，只要你不频繁改动计价方法，ATO不会管你的，你公司小，ATO也不会管你. 基本上你想怎么选，就怎么选. ||

<span style="background-color: rgba(255,255,255,0); text-decoration: none;"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">草鞋族 <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);"> 发表于 2011-10-31 09:25:42 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0);">此文章由 bravozf 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 bravozf 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">同意二楼的，同样的商品，价格变化不大的，就用平均值. 我自己也是这样做的.
 * || <span style="background-color: rgba(255,255,255,0);">http://longyu68.spaces.live.com/ ||
 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
 * <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">bravozf
 * <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">bravozf
 * <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0); text-decoration: none;">bravozf
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 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|发消息] || **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|9#] **

<span style="background-color: rgba(255,255,255,0);">缺点是这个平均值随时间会变化，导致任何统计数据只要和成本相关的都会有浮动. ||


 * || <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|回复] ||
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