存货计价方法对企业的影响外文文献翻译
文献出处: Dagmar J, Elkader T. The Influence of Inventory Valuation Methods on the Enterprises [J]. Review of Income and Wealth, 2016, 6(2): 245-260.
原文
The Influence of Inventory Valuation Methods on the Enterprises
Dagmar J, Elkader T.
Abstract
Inventory is a very important asset of enterprises, the choice of inventory valuation method is an important content of accounting policy, and enterprises choose different inventory valuation methods will lead to different report profits and inventory valuation, and the tax burden of enterprises, corporate profits. But many enterprises understanding of this problem is not comprehensive, understanding is not deep, so as to cause adverse effect to the enterprise. Therefore, the study of enterprise inventory valuation method is of great significance.
Key words: Inventory valuation method; Accounting
1 Introduction
Whether the value of inventory to the enterprise final has important and directly influence the truth of value. Therefore, for the computation of the ending inventory value to the enterprise accounting is of great importance to the enterprise. But at present, a calculation method has a lot of inventory, the choice of different inventory valuation methods have a direct impact on enterprise accounting and financial conditions, in the different valuation methods will lead to different inventory valuation and corporate reporting profits, and in turn affect the enterprise's tax burden, operating performance, cash flow and a series of aspects. Therefore, choosing the appropriate inventory valuation method but also an important content of the accounting policy’s Therefore, whether from theory or from practice level, any enterprise should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to enterprise management and inventory valuation methods for accounting.
2 The comparison of inventory valuation method
On the same economic business matters or using different accounting method
will produce different accounting information processing. Enterprise inventory valuation methods choice there late first-in, first-out method, a weighted average method, moving average method and specific identification method.
2.1First-in, first-out method
First-in, first-out method of the premise is to buy stocks start first, and based on the assumption that the issue and the balance of inventory valuation. Using the first-in, first-out method, the cost of inventory is set at the most recent purchase, cost of ending inventory is close to the current market value, its advantage is that companies cannot choose to adjust the current profits and inventory valuation faults is more complicated, especially the enterprises in and out of the amount of frequent. And under the condition of commodity prices continue to rise, the use of this method to minimize the cost of inventory issued, so that the paper profits inflated, lead to excessive capital allocation, adverse to the long-term management. So for business activities are greatly influenced by stock form or stock enterprise easy to rot, generally using the first-in, first-out method and this method in the physical inventory system and to calculate the cost of inventory from under the perpetual inventory system.
2.2 The weighted average method
Weighted average method, also known as a weighted average of the month, as initial inventory quantity and purchase this month inventory quantity weight to determine the current inventory cost and the ending inventory cost’s This method is calculated only at the end of the month, more convenient. But only in the final determining inventory costs, from paper to provide inventory balance at any time, is not conducive to strengthening the day-to-day management of inventory. This method is only available under the physical inventory system.
2.3 Moving average method
Moving average method refers to the book balance batch purchase quantity and amount of weight, scroll to calculate the weighted average unit price, and used to determine the inventory cost and the ending inventory cost. Moving weighted average method to make the managers understand the status of balance inventory in time, and
before each purchase inventory cost per unit and buy stock inventory cost per unit for the influence of the inventory cost, respectively, and the purchase quantity and purchase before how much is proportional to the number of inventory, and cost objective are to be believed, but with the market price is still a certain gap, and to calculate the cost of mobile unit average frequently, make the inventory accounting is quite complicated. For the performance of the same stored in the same place a large number of inventory, generally USES the weighted average method or moving weighted average method. Moving weighted average method can only be used for the perpetual inventory system; can not be used in the physical inventory system. Using the weighted average method and moving weighted average method makes the current cost of goods sold between early purchase cost and the current purchase cost, the two methods to calculate the cost of sales is not easy to be manipulated. But mining using these two methods can make the sales profit of the current period is greater than the current ratio of the actual purchase cost get sales profits, and the computation more troublesome.
2.4 The specific identification method
Specific identification method is also called the partial actual method, individual recognition method and specific identification method. This approach is to assume that the cost of the inventory flow is consistent with the real flow, according to various inventory, one by one to identify the batch of inventory and ending inventory is belong to purchase batch of don't or production batch, respectively, according to its purchase or when production as determined the unit cost for each batch of calculation method of inventory and ending inventory cost. Using the method of calculation of the cost of inventory and ending inventory costs more reasonable and accurate, but this method is the premise of need to send out inventory and inventory stock batch concrete determination, to identify its income batch, practice of heavy workload, it would be difficult. And in this way can easily be used as a means of regulating profits. Because if the business is not good, it is estimated that profit is not high, managers can sell high low cost of goods, in order to improve the profits, or in the opposite way lower profits. Enterprise in general are not interchangeable use inventory, or for a
specific project specially bought, or made and kept in stock, and buy less batches, easy to recognize, high value per unit of precious materials, generally using the specific identification method. And this kind of method in the perpetual inventory system and physical inventory system can be used.
3 Inventory valuation methods influence on enterprises
Choose a different inventory valuation methods will bring different influence to enterprises, mainly from the enterprise inventory management and below on corporate profits and taxes and so on to analyze.
3.1 The influence of different inventory valuation methods to the enterprise inventory management
First-in, first-out method is based on first purchase inventory, first sent out assumption in order to calculate the cost of inventory and ending inventory. Under the condition of the assumption that you don't need to partial recognition of inventory, thus greatly reducing the workload of partial of inventory. I Ii And this assumption is in line with the conventional physical flow process, easy to understand and accept, also can save the start clearing out of stock at any time and balance the advantages of the inventory quantity and amount, also relatively simple calculation. The comprehensive factors, first-in, first-out method is more conform to the requirements of the enterprise management an inventory valuation method. But if the enterprise inventory in and out too frequently, this method on the operation is more troublesome.
The weighted average method is at the end of the month to calculate the stock price and send the cost of inventory and ending inventory. On the operating procedures greatly reduce the workload of cost accounting, also relatively simple calculation, reduce the management cost. But because only in the final settlement of inventory costs, which in the case of enterprise inventory (including quantity, amount, etc.) don't know, easily resulting in the loss of inventory or abnormal losses. Therefore, the inventory valuation method for inventory management point of view is not in conformity with the requirements.
Moving average method is to point to after each receiving, immediately calculate the average cost of the new unit method. This method can keep track of inventory cost
and the balance in stock cost, so as to achieve physical inventory flow and inventory cost record books of consistency, as required for the management and inventory information. But the average cost is calculated frequently unit, calculating workload is bigger.
Specific identification method is based on the cost of inventory purchased, is to make the inventory one by one batch, so as to further determine the value and cost. Its advantage is that can hold stock in and out, the balance of first-hand information, the control number, amount of inventory and enterprise cost management is favorable. But as a result of inventory in and out of the batch, the price will be determined one by one, for there are a lot of inventory of the enterprise is not possible, and partial recognition of the workload is quite large, enterprise must invest a lot of manpower material resources in this aspect, increase the cost of enterprise management. This is also the main reason for the specific identification method failed to be widely used, of course, for less in batches, easy to recognize, high value per unit of inventory or more applicable, also has certain necessity.
3.2 Inventory valuation methods influence on corporate profits
Different inventory valuation methods will cause the current inventory cost accounting is different, thus affecting the current determination of the amount of profit. Inventory valuation methods due to price changes. If the stock purchase price fixed, different inventory valuation methods will no longer necessary. So the evaluation of inventory valuation methods will also change in prices as the background. Due to the specific identification method is mainly used in recognizable batches of special goods in stock, do not have the universality of larger, and for inventory valuation is the most accurate, impact on the cost of inventory can be neglected. On the premise of price changes and below demonstrates the influence of the three methods of inventory valuation.
3.3 Inventory valuation methods influence on enterprise income tax
Inventory cost is granted deducted before duty of enterprise income tax is an important cost, and the inventory is sent to choose different methods directly affect the industry of the current and future a period of time the distribution of the inventory
cost, thus influence enterprise and different period of enterprise income tax amount of taxable income of enterprise income tax. Under the condition of change in prices, choose reasonable inventory valuation methods, can reasonable tax avoidance, alleviate the payable income tax. When prices raise, the weighted average of the calculated that the ending inventory value is low, the corresponding cost of sales is higher, the current profit is undervalued, and the taxable amount will be less. The first-in, first-out method because of the current can be spread into the inventory cost is less, so the paper profit is higher, more should pay income tax. Weighted average method and moving weighted average method is the same as in the direction of the impact on the cost, profit, just because the distribution of the purchase and sales price difference amplitude and time factors, cause its and moving weighted average method has a certain difference. In actual work, if the enterprise is in the midst of the income tax exemption period, the more the profits, the more you will get the allowance, so that enterprises can calculate the cost of inventory by selecting the fife, to reduce the current stall into the inventory cost, expand the profit of the current period. On the other hand, tax less inventory valuation methods should be adopted to determine the inventory cost.
3.4 Inventory valuation methods influence on management performance
Some kind of inventory valuation method is appropriate or not, also with the enterprise management personnel performance evaluation method is associated with reward mechanism. Many companies according to the level of profit to evaluate performance of enterprise management personnel, and reward management according to the evaluation results. At this time, managers are using the first-in, first-out method, because, this will overestimate the profit level of tenure, and thus more immediate interests.
4 The inventory valuation methods choice should consider these factors
Enterprise inventory valuation method of choice for enterprises to the current profit and tax and has great influence on many aspects, such as performance evaluation, the enterprise must choose according to their own conditions and the characteristics of inventory considered inventory valuation method.
The choice of inventory valuation method should not be blind, should fully consider the characteristic of industry inventory. In the pulp and paper industry, for example, stocks have the following characteristics: first, the storage time should not be too long. Because commodity wood pulp paper and finished product storage time is too long will that affect the whiteness of paper yellowing, whiteness, inevitably lead to a drop in price, even can make the products be affected with damp be affected with damp and mildew, direct product scrap. Second, the price fluctuation changed. Papermaking industry strong reliance on wood, a lot of wood pulp to import from abroad, wood pulp price volatility has been relatively large. So inventory valuation method in papermaking industry should choose first-in, first-out method according to its characteristic, do have the following reasons: one is the first-in, first-out method than the weighted average method and moving weighted average method on accounting information quality, especially on the authenticity and timeliness can timely and accurately reflect objectively the papermaking enterprises, the value of the inventory as mentioned above, the papermaking industry in stock price volatility is larger, using this method can make the inventory value is close to the tendency of changes in prices, also can make the book value of the enterprise balance sheet inventory to have consistent with the market price, the stock price volatility's influence on the enterprise benefit maximize reflected in the current profits and losses, the paper industry is minimized in the calculation of inventory, virtual surplus real or solid profit empty deficient phenomenon;2 it is because of the characteristic of the pulp and paper industry inventory is should not be stored for a long time, the papermaking enterprises on the use of raw materials are first purchased first use, the product is first warehousing, first sales. So, the choice of the first-in, first-out method accord with the characteristics of the pulp and paper industry internal inventory management and the objective requirement of the accounting system. In addition, considering from the accounting information authenticity of course choice for individual identification method; Starting from the operating procedures simple weighted average method should be chosen.
译文
存货计价方法对企业的影响
Dagmar J, Elkader T.
摘要
存货是企业的一项很重要的资产，存货计价方法的选择是企业会计政策的一项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、企业利润产生影响。但不少企业对这一问题认识不全面，理解不深刻，从而对企业造成不利影响。因此，对企业存货计价方法的研究具有重大意义。
关键词:存货计价方法; 会计核算
1 引言
存货的价值是否对企业期末拥有价值的真实性具有重要而直接的影响。因此，对企业的期末存货价值进行计算，对企业的会计核算具有重要的意义。但目前，发出存货的计算方法却有很多，不同存货计价方法的选择对企业会计核算以及财务状况有着直接影响，这主要表现在，不同的计价方法会导致不同的存货估值和企业报告利润，并进而影响到企业的税收负担、经营业绩、现金流量等一系列方面。因此，选择合适的存货计价方法也是企业制定其会计政策的重要内容之一。由此可见，无论是从理论还是从实践层面，任何企业都应该结合自身的实际情况以及在法律规范准许的范围内选择最有利于企业经营的存货计价方法来进行会计核算。
2企业存货计价方法的比较
对同一经济业务或事项采用不同的会计方法处理就会产生不同的财务信息。企业发出存货可以选择的计价方法有先进先出法、月末一次加权平均法、移动平均法和个别计价法。
2.1先进先出法
先进先出法的假定前提是先购进的存货先发出，并根据这种假定对存货的发出和结存进行计价。采用先进先出法，存货成本是按最近购货确定的，期末存货成本比较接近现行的市场价值，其优点是使企业不能随意挑选存货计价以调整当
期利润，缺点是比较繁琐，特别是对企业进出量频繁的企业更是如此。而且在物价持续上涨情况下，采用此法使存货发出成本降至最低，从而使账面利润虚增，导致资本分派过度，对企业的长期经营不利。所以，对于经营活动受存货形态影响较大或存货容易腐烂变质的企业，一般采用先进先出法，并且这种方法在实地盘存制和永续盘存制下计算发出的存货成本相等。
2.2加权平均法
加权平均法也称月末一次加权平均法，是以期初存货数量和本月购进存货数量作为权数来确定本期存货发出成本和期末存货成本。这种方法只需在月末计算一次，比较方便。但只能在期末确定存货成本，无法随时从账面上提供存货的结存金额，不利于加强存货的日常管理。这种方法在实地盘存制下才可用。
2.3移动平均法
移动平均法是指以本批购进数量加账面结存数量的权数，滚动计算加权平均单价，并据以确定存货发出成本与期末存货成本。移动加权平均法能够使管理人员及时了解存货的结存情况，并且每次购入存货的单位成本和购入前库存存货的单位成本对于发出存货成本的影响，分别与购入数量加购入前库存数量的多少成正比，因而成本计算较为客观可信，但与市价仍有一定差距，而且频繁地计算移动单位平均成本，使存货核算相当繁琐。对于储存在同一地点性能相同的大量存货，一般采用加权平均法或移动加权平均法。移动加权平均法只能用于永续盘存制，不能用于实地盘存制。采用加权平均法和移动加权平均法使得本期销货成本介于早期购货成本与当期购货成本之间，这两种方法计算得到的销售成本不易被操纵。但采
用这两种方法会使当期销售利润大于当期实际进货成本配比得到的销售利润，而且计算时比较麻烦。
2.4个别计价法
个别计价法又称分批实际法、个别认定法、具体辨认法。这种方法是假设存货的成本流转与实流转相一致，按照各种存货，逐一辨认分批发出存货和期末存货所属的购进批别或生产批别，分别按其购入或生产时所确定的单位成本作为计算各批发出存货和期末存货成本的方法。采用这种方法计算发出存货的成本和期末存货的成本比较合理、准确，但这种方法的前提是需要对发出存货和结存存货
的批次进行具体认定，以辨别其所属的收入批次，实务操作的工作量繁重，困难较大。并且采用这种方法极易被用作调节利润的手段。因为如果营业不佳，估计利润不高，管理人员就可以高价售出低成本的商品，以提高利润，或以相反的方法调低利润。企业中一般不能互换使用的存货、或为特定的项目专门购入、或制造并单独存放的存货，以及购入批次少、容易识别、单位价值较高的贵重物资，一般采用个别计价法。并且这种方法在实地盘存制和永续盘存制下均可使用。3存货计价方法对企业的影响
选择不同的存货计价方法会对企业带来不同的影响，下面主要从企业存货管理及对企业利润和税负等方面来分析。
3.1不同存货计价方法对企业存货管理的影响
先进先出法是按先购入的存货先发出的假定顺序来计算发出存货和期末存货的成本的。在这一假定条件下就无须对存货进行分批认定，这样就大大减少了存货分批认定的工作量。而且这一假定也符合常规实物流转程序，容易被理解和接受，还保存了能随时结算出发出存货和结存存货数量和金额的优点，计算也较简便。综合各因素，先进先出法是较符合企业管理要求的一种存货计价方法。但如果企业存货进出过于频繁，则这种方法在操作上也是较烦琐的。
加权平均法是在月末计算存货单价及发出存货与期末存货的成本的。在操作程序上大大减轻了核算成本的工作量，计算也较简便，降低了管理成本。但由于只能在期末才能结算存货的各种成本，其中对于企业存货的情况（包括数量、金额等）无从所知，容易造成存货流失或非正常损失。因此，这种存货计价方法就存货管理角度而言是不符合要求的。
移动平均法是指在每次收货后，立即计算出新的单位平均成本的方法。这种方法可以随时掌握发出存货的成本和结存存货的成本，从而达到存货实物流转与存货成本账簿记录的一致性，为管理存货提供所需信息。但要频繁地计算移动单位平均成本，核算工作量较大。
个别计价法是以存货购入成本为基础，对发出存货逐一分批认定，从而进一步确定价值和成本。其优点是可以随时掌握存货进出、结存的第一手资料，对控制企业存货的数量、金额及企业成本管理方面是有利的。但由于存货进出批次、价格都需逐一进行认定，（完整译文请到百度文库）对于有很多存货的企业来讲
供应链管理系统双语英文判断和选择翻译
1) A supply chain includes only the organizations directly involved in supplying components needed for manufacturing.一个供应链仅包括直接参与提供所需的元件制造业的组织。Answer: FALSE 2) A supply chain consists of all parties involved, directly or indirectly, in fulfilling a customer request.Answer: TRUE 供应链由所有各方，直接或间接参与，满足客户要求。 3) A supply chain could be more accurately described as a supply network or supply web. Answer: TRUE 供应链可以更准确地描述为供应网络。 4) The objective of every supply chain is to maximize the overall value generated. TRUE 每一个供应链的目的是生成的整体价值最大化。 5) The objective of every supply chain is to maximize the value generated for the manufacturing component of the supply chain.Answer: FALSE 每一个供应链的目标是最大化为供应链的制造组件生成价值。 6) Every supply chain must include all 5 stages.Answer: FALSE 每个供应链必须包括所有5 个阶段。 7) The cycle view of a supply chain holds that the processes in a supply chain are divided into a series of activities performed at the interface between successive stages.Answer: TRUE 供应链周期认为供应链流程分为一系列的活动上演在连续阶段之间的接口。 8) The cycle view of a supply chain holds that the processes in a supply chain are divided into 2 categories depending on whether they are initiated in response to or in anticipation of customer orders.Answer: FALSE 供应链周期观点认为，在供应链过程可以分为2 个类别，具体取决于他们是否发起回应或预期客户订单。 9) The push/pull view of a supply chain holds that the processes in a supply chain are divided into 2 categories depending on whether they are initiated in response to or in anticipation of customer orders.Answer: TRUE 供应链推/拉认为，在供应链过程可以分为2 个类别，具体取决于他们是否发起回应或预期客户订单。 10) The push/pull view of a supply chain holds that the processes in a supply chain are divided into a series of activities performed at the interface between successive stages. FALSE 供应链推/拉认为在供应链流程分为一系列的活动上演在连续阶段之间的接口。 11) The objective of the customer arrival process is to maximize the conversion of customer arrivals to customer orders.Answer: TRUE 客户到达过程的目标是最大化客户来港定居人士对客户订单的转换。 12) The objective of the customer arrival process is to ensure that orders are quickly and accurately
论文外文文献翻译3000字左右
南京航空航天大学金城学院 毕业设计（论文）外文文献翻译 系部经济系 专业国际经济与贸易 学生姓名陈雅琼学号2011051115 指导教师邓晶职称副教授 2015年5月
Economic policy,tourism trade and productive diversification （Excerpt） Iza Lejárraga,Peter Walkenhorst The broad lesson that can be inferred from the analysis is that promoting tourism linkages with the productive capabilities of a host country is a multi-faceted approach influenced by a variety of country conditions.Among these,fixed or semi-fixed factors of production,such as land,labor,or capital,seem to have a relatively minor influence.Within the domain of natural endowments,only agricultural capital emerged as significant.This is a result that corresponds to expectations,given that foods and beverages are the primary source of demand in the tourism economy.Hence,investments in agricultural technology may foment linkages with the tourism market.It is also worth mentioning that for significant backward linkages to emerge with local agriculture,a larger scale of tourism may be important. According to the regression results,a strong tourism–agriculture nexus will not necessarily develop at a small scale of tourism demand. It appears that variables related to the entrepreneurial capital of the host economy are of notable explanatory significance.The human development index(HDI), which is used to measure a country's general level of development,is significantly and positively associated with tourism linkages.One plausible explanation for this is that international tourists,who often originate in high-income countries,may feel more comfortable and thus be inclined to consume more in a host country that has a life-style to which they can relate easily.Moreover,it is important to remember that the HDI also captures the relative achievements of countries in the level of health and education of the population.Therefore,a higher HDI reflects a healthier and more educated workforce,and thus,the quality of local entrepreneurship.Related to this point,it is important to underscore that the level of participation of women in the host economy also has a significantly positive effect on linkages.In sum, enhancing local entrepreneurial capital may expand the linkages between tourism and other sectors of the host country.
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旅游服务贸易的国际竞争力：罗马尼亚的案例 引言 旅游业是唯一的可以为任何发展水平的国家提供贸易机会的服务活动。然而，它也是一个很大程度因为国家的能力和在全球经济中的表现而又有明确的利益分配不均行业，而这又需要提高自己的竞争力。 自20世纪90年代初，罗马尼亚旅游业经历了出口量，生长速率和结构的重大变化。这些不同的波动都影响了罗马尼亚在国际旅游市场上相对的竞争地位并引起了其旅游贸易平衡的变化。同时，新的和更多的错杂的欧式建筑，引起了罗马尼亚的区域旅游竞争力的显著变化。 在此背景下，本文试图提出一个框架，以竞争力和旅游贸易表现之间的关系为重点，来评估罗马尼亚的旅游服务贸易的国际竞争力。 一、国际竞争力视角：国际竞争力之与国际旅游业的相关性 国际竞争力的概念，尽管有争议，难以捉摸，但现在已经得到认可，并继续吸引世界各地的学者和决策者的关注。 到目前为止，为提高国际竞争力已采取措施，都被认为是在经济层面进行的(加瑞利，2003)通常是指一个国家生产的商品和服务，以满足国际市场的考验，并同时保持和增加公民的收入的能力(欧洲委员会，2007)。 由于竞争力最终取决于一国企业在国内和国际的市场成功，所以对竞争力的注意力都集中在企业层面的竞争力上(波特，1990)，对于此的普遍理解是指“……该公司保持，并更好的是，扩大其全球市场份额，增加和扩大利润的能力” (克拉克和盖，1998, 经济合作与发展组织，1993)。 因此，虽然广泛流传但是国际竞争力作为与国家经济和其国际贸易相关
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零售企业营销策略中英文对照外文翻译文献
零售企业营销策略中英文对照外文翻译文献(文档含英文原文和中文翻译)
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市场营销_外文翻译_外文文献_英文文献_顾客满意策略与顾客满意
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农产品供应链管理-外文翻译
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