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1、財(cái)產(chǎn)清查第九章財(cái)產(chǎn)清查對各項(xiàng)財(cái)產(chǎn)物資進(jìn)行盤點(diǎn)和核對，確定其實(shí)有數(shù)額的專門方法。財(cái)產(chǎn)清查——作用確保核算資料的真實(shí)可靠健全財(cái)產(chǎn)物資的管理制度促進(jìn)財(cái)產(chǎn)物資的有效使用保證結(jié)算制度的貫徹執(zhí)行財(cái)產(chǎn)清查——種類全面清查局部清查財(cái)產(chǎn)清查——種類定期清查不定期清查財(cái)產(chǎn)清查——步驟成立清查組織布置準(zhǔn)備工作實(shí)施財(cái)產(chǎn)清查財(cái)產(chǎn)清查——方法實(shí)地盤點(diǎn)法技術(shù)推算法財(cái)產(chǎn)清查——方法帳面價(jià)值法評估確認(rèn)法協(xié)商議價(jià)法查詢核實(shí)法存貨盤存制度永續(xù)盤存制度實(shí)地盤存制度存貨計(jì)價(jià)方法個(gè)別認(rèn)定法SpecificCostIdentification平均法AverageCostMethod加權(quán)平均法(weighted-average)移動(dòng)
2、平均法(moving-average)先進(jìn)先出(FIFO)First-in,First-outCostMethod后進(jìn)先出(LIFO)Last-In,First-OutCostMethodSpecificCostIdentificationSpecificcostofeachinventoryitemmustbeknown.Opportunitytomanipulateincomebyselectionofitemsattimeofsale.AverageCostMethodTheperiodicinventorysystemusestheweighted-averageunitcos
3、tmethod.Theperpetualinventorysystemusesthemoving-averageunitcostmethod.Weighted-AveragePeriodicMethodWeighted-averagecost(WAC)perunitBeginninginventorycost+CurrentpurchasecostBeginninginventoryunits+CurrentpurchaseunitsEndingInventoryEndingInv.=UnitsinEndingInv.xWACperUnitCostofGoodsSoldCOGS=Uni
4、tsSoldxWACperUnitWeighted-AveragePeriodicMethodThefollowingscheduleshowsthemousepadinventoryforComputers,Inc.forSeptember.Thephysicalinventorycountshows800mousepadsinendinginventory.Usetheweighted-averageperiodicmethodtodetermine:(1)Endinginventorycost.(2)Costofgoodssold.Weighted-AveragePeriodic
5、MethodWeighted-AveragePeriodicMethodGAS1,550-EI(800)COGS750Weighted-AveragePeriodicMethod$8,370÷1,550=$5.40weighted-averageWeighted-AveragePeriodicMethod$8,370÷1,550=$5.40weighted-averageMoving-AveragePerpetualExampleThefollowingscheduleshowsthemousepadinventoryforComputers,Inc.forSeptember.Thep
6、hysicalinventorycountshows800mousepadsinendinginventory.Usethemoving-averageperiodicmethodtodetermine:(1)Endinginventorycost.(2)Costofgoodssold.Moving-AveragePerpetualExampleAnewaverageunitcostmustbecalculatedaftereachpurchase.WewillupdateComputer,Inc.’sinventoryaftereachpurchaseandsale.Moving-A
7、veragePerpetualExampleMoving-AveragePerpetualExampleThe750unitsweresoldasfollows:9/13009/102009/30250UNITSSOLD750Moving-AveragePerpetualExampleMoving-AveragePerpetualExampleMoving-AveragePerpetualExample$4,205.00÷800=$5.2562
