存货的计价方法有4种,包括:个别计价法、先进先出法、移动加权平均法、月末一次加权法,

2024-11-24 00:54:15
推荐回答(3个)
回答1:

  • 是的,没错。

  • 毛利率法是指根据本期销售总金额乘以上期实际(或本期计划)毛利率计算本期销售毛利,并据以计算发出存货和期末结存存货成本的一种方法。

  • 售价金额核算法又称“售价记账、实物负责制”,是指平时商品的购入、加工、收回、销售均按售价记账,售价与进价的差额通过“商品进销差价”科目核算。期末计算进销差价率和本期已销商品应分摊的进销差价,并据以调整本期销售成本的一种方法

回答2:

这应该是两个不同的概念。
“个别计价法、先进先出法、移动加权平均法、月末一次加权法,”是存货发出的计价方法。

“采用毛利率法和售价金额法核算”这是商业企业核算存货的方法,这种方法是通过“商品进销差价”科目进行处理的,平时商品的进、销、存均按售价记账,售价与进价的差额记入“商品进销差价”科目,期末通过计算进销差价率的办法计算本期已销商品应分摊的进销差价,并据以调整销售成本。

希望能帮助到您!

回答3:

1.个别计价法:

本月发出材料成本=11x1000+15x1500=33500(题中没注明领用材料是哪一批的,只是估计是这样)

月末结存材料成本=1000+11000+30000-33500=8500

2。先进先出法

本月发出材料成本=10x100+11x1000+15x1400=33000

本月结存材料成本=1000+11000+30000-33000=9000

3。。月末一次加权平均法

本月发出材料成本=(1000+11000+30000)/(100+1000+2000)x2500=33871

月末结存材料成本=1000+11000+30000-33871=8129

4。移动加权平均法

本月发出材料成本=(1000+11000)/1100x1000+【(1000+11000)/1100x100+15x2000]/(100+2000)]x1500 =10909.09+22207.79=33116.88

本月结存材料成本=1000+11000+30000-33116.88=8883.12

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