Inventory items should be based on the analysis and summary of the ending balances of general ledger accounts such as raw materials, inventory goods, entrusted processing materials, turnover materials, material procurement, goods in transit, material cost differences, production costs, etc., and then the net amount after deducting the balance of inventory depreciation reserve accounts should be filled in.
Question 2: How to calculate the inventory? In the statement of June 5438+February 2009, the inventory amount was100+20+30+10+40+10+30-/kloc-0 = 2.3 million yuan.
Note: there should be no balance in the manufacturing expenses, but there may be no production in that month, so it is impossible to spread the manufacturing expenses into the production cost, so it is also included in the inventory. At the same time, the ending balance of inventory depreciation reserve should also be deducted.
Reply to supplementary question: The balance of the memorandum account for low-value consumables to be amortized is 300,000 yuan. This sentence can be understood as follows: the amortization method of low-value consumables in the company adopts the 50-50 amortization method, so a reference account for low-value consumables is set up. If the original value of low-value consumables is 6,543,800+0,000, and it is amortized by half when it is collected, that is, 500,000 yuan, then the balance of the memorandum account is 500,000 yuan. Do you think this 500 thousand should be counted in the inventory
Question 3: How to calculate the inventory? What is inventory equal to? 1. Definition of inventory
Inventory equals to materials (including raw materials and turnover materials) related subjects, finished goods (commodities) related subjects and production cost related subjects (work in process).
2. Inventory calculation
The purchased inventory is recorded at actual cost.
Self-made inventory is accounted for according to the actual cost after cost calculation, distribution and collection, and the balance of production cost account that has not been carried forward represents the product cost at the end of the period.
Inventory generally uses weighted average pricing to calculate the cost of issuing inventory.
That is, the average unit price is calculated by dividing the sum of the opening inventory amount plus the receipt inventory amount by the sum of the corresponding quantities, then multiplying it by the issued inventory amount to get the cost of the issued inventory, and then calculating the ending inventory amount by subtracting the issued amount from the opening inventory amount.
Question 4: How to calculate the opening amount plus the current amount of inventory in the balance sheet?
Under the actual cost method, there are inventory, raw materials, materials in transit, turnover materials and so on.
Under the planned cost method, there are differences in the costs of material procurement, inventory, raw materials, in-transit materials and turnover materials.
1 materials in transit
2. Raw materials
3. Low-value consumables
4. Turnover materials
5. Buy goods by installment.
6. Entrusted processing materials
7. consignment of goods
8. consignment of goods
9. Semi-finished products with production costs
10. Inventory
All loans decrease, all loans increase, and all credits add a negative sign.
You can also subtract the credits and debits.
Question 5: What is the inventory calculation method? 1. Enterprises generally use the weighted average cost unit price * this month's outbound sales quantity to settle commodity sales cost to calculate inventory cost.
Weighted average unit price of goods = (inventory opening cost+warehousing cost of this month)/(opening quantity+warehousing quantity of this month)
Transfer-out commodity sales cost this month = weighted average unit price of commodities * outbound sales quantity of commodities in this period;
2. Use the weighted average method to measure the cost of delivered materials at the end of the month. The unit cost of materials delivered at the beginning of this month is the same as that delivered at the end of this month. The unit cost of issued materials is calculated once at the end of the month. There will be no "first in first out" or "last in first out" method to calculate the material cost;
3. Whether enterprise material accounting is based on actual cost or planned cost should be decided according to enterprise management.
Both of them are actually settled according to the actual cost, but the labor intensity, subject setting and accounting treatment are somewhat different.
The characteristics of inventory accounting based on actual cost are: from the stock-in and stock-out vouchers to the subsidiary ledger and general ledger, all are priced according to their actual costs. The actual cost method is generally applicable to enterprises with small scale, simple inventory and less procurement business;
The method of accounting raw materials according to the planned cost is suitable for enterprises with various kinds of inventory and frequent receiving and sending. If there are many kinds of self-made semi-finished products and finished products, or the management needs to separately calculate the planned cost and cost difference, the planned cost method can also be used for accounting;
Question 6: What are the methods of inventory accounting? I. Inventory scope
(I) The concept of inventory According to the accounting system for enterprises, inventory refers to materials or materials held by enterprises for sale in the daily production and operation process, or still in the production process, or to be consumed in the production or provision of labor services, including various materials, commodities, finished products, semi-finished products, finished products, packaging materials, low-value consumables, etc. Inventory, work in process and transportation.
In enterprises of different industries, the scope of inventory is different. In commodity circulation enterprises, inventory mainly includes various commodities; In industrial enterprises, it includes all kinds of raw materials, packaging materials, low-value consumables, in-process products, self-made semi-finished products and finished products.
(2) Confirmation of inventory
The confirmation of inventory should not only determine whether it belongs to inventory in nature, but also determine whether it belongs to the inventory of the enterprise. Ownership is usually the standard. All the ownership belongs to the enterprise, whether it has been received or held by the enterprise, it should be regarded as the inventory of the enterprise; On the other hand, if there is no ownership, even if it is stored in the enterprise, it will not be used as the inventory of the enterprise. For example, the finished products of an industrial enterprise should include not only the products processed by the enterprise with its own materials, but also the substitute products processed and manufactured by the ordering party and the substitute products repaired for customers; It should include not only the finished products stored in the warehouse of the enterprise, but also the finished products stored in the sales department of the enterprise for sale, the finished products entrusted by other enterprises, the finished products stored in the warehouse outside the enterprise, the finished products sent for exhibition, and the finished products that have been sent but have not yet obtained the price or proof of the price. On the other hand, finished products that have been sold but have not been picked up by customers and are still stored in the enterprise warehouse should not be included in the enterprise inventory because the ownership is not owned by the enterprise. For another example, the inventory that the enterprise has paid but has not yet arrived at the enterprise in transit (including the inventory that has not yet been accepted and put into storage after arriving at the enterprise) should be included in the enterprise inventory. However, if an enterprise prepays part of the purchase price or purchase deposit in accordance with the purchase contract, it shall not be included in the enterprise inventory.
Second, the measurement of initial cost of inventory
According to the enterprise accounting system, inventories should be accounted for according to the actual cost at the time of acquisition. The actual cost of inventory is measured differently due to its different sources and is determined according to the following principles:
1. The actual cost of purchased inventory includes the following items:
(1) purchase price. Refers to the purchase amount indicated on the purchase invoice.
(2) transportation, loading and unloading, insurance, packaging, storage and other expenses.
(3) Reasonable losses in transit. For some materials, there will be some shortages and losses during transportation. In addition to the reasonable loss in transit, it should be included in the material procurement cost. If the responsibility of the wrongdoer can be determined, it shall be recovered from the responsible unit or the wrongdoer and shall not be included in the purchase cost. For unexpected losses caused by natural disasters, the net loss after deducting insurance compensation and recoverable residual value should be treated as non-operating expenses and not included in the procurement cost. Other irrecoverable losses shall be included in the management expenses and shall not be included in the procurement cost.
(4) Arrange expenses before warehousing. Refers to the wages and expenses incurred in the process of sorting and sorting, and the value of quantity loss (excluding recyclable waste products, etc.). ) in the process of sorting and sorting.
(5) Taxes that should be included in the cost according to regulations. Such as import duties paid by imported materials according to regulations.
(6) Other expenses. Such as local freight and miscellaneous expenses for bulk materials. Sporadic transportation and miscellaneous expenses in the city, the travel expenses of procurement personnel and the funds of procurement institutions, as well as the funds of supply departments and warehouses of enterprises are generally not included in the actual cost of inventory.
2. Self-made inventories include self-made raw materials, packaging materials, low-value consumables, products in process, semi-finished products and finished products. Their actual costs include raw materials, labor and related expenses consumed in the manufacturing process.
3. The inventory processed by the entrusting unit includes processing raw materials, including materials, low-value consumables, semi-finished products and finished products. Their actual costs should include the actual consumption of raw materials or semi-finished products, processing fees, transportation fees, handling fees and insurance premiums, as well as taxes that should be included in the cost according to regulations, as actual costs.
4. The inventory invested by investors shall be regarded as the actual cost according to the value confirmed by investors.
5. The actual cost of donated inventory shall be determined in accordance with the following provisions:
(1) The donor has provided relevant evidence (such as invoices, customs declarations ... >; & gt
Question 7: How to calculate the average inventory balance? The calculation formula of asset profit rate is:
Asset profit rate = (total profit/average assets owned) × 100%
This indicator can be further extended to:
Asset profit rate = sales profit rate × asset turnover rate
= Total profit/net sales income in the current period * net sales income in the current period/average balance of total assets in the current period.
Asset turnover rate = current net sales income/current average balance of total assets.
Average balance of total assets in the current period = (total assets opening balance+total assets ending balance) /2
To sum up, the average asset occupation is the average of total assets at the beginning and end of the period.
Question 8: How to calculate the year-end inventory in the balance sheet? Year-end inventory balance = year-end inventory balance 25800000+ voucher 1, 1500000+ voucher 2, 100000+ voucher 3,998000-
Voucher 4,7000000-500000-Voucher 5,35000-25000+Voucher 6, 12824000- Voucher 7,7500000.
Question 9: Accounting method of inventory: The measuring enterprise of inventory in and out must register the daily quantity and amount of various inventories item by item in the subsidiary ledger according to the relevant vouchers of inventory in and out. There are two ways for enterprises to carry out daily inventory accounting: one is to use actual cost for accounting; One is to use the planned cost for accounting. (1) Where the actual cost method is used for accounting, it is generally applicable to enterprises with small scale, simple inventory and less procurement business (mainly refers to enterprises that do not use computers to handle daily accounting business, the same below). Because all kinds of inventories are purchased or produced in bulk, the unit price or unit cost of the same project is often different. In order to calculate the value of receiving and dispatching inventory, a certain measurement method must be selected. Only by correctly calculating the value of receiving and dispatching inventory can we truly reflect the production cost and sales cost of the enterprise, and then correctly determine the net profit of the enterprise. According to the enterprise accounting system, if an enterprise issues or recovers its inventory according to the actual cost, it can choose FIFO method, weighted average method, moving average method, individual valuation method or LIFO method to determine its actual cost according to the actual situation. These five methods have their own characteristics, and enterprises should choose according to the specific situation. The daily accounting of commodity inventory of commodity circulation enterprises, for wholesale commodities, should generally adopt the purchase price calculation. When the purchase price of each batch is different, you can also use one of the first-in-first-out method, weighted average method, moving average method, individual pricing method or last-in-first-out method to calculate the purchase price of the goods sold or issued. (2) The planned cost method adopts the planned cost accounting method, which is generally applicable to enterprises with a wide variety of inventories and frequent receipt and delivery. Such as various raw materials and low-value consumables of large and medium-sized enterprises. If there are many varieties of self-made semi-finished products and finished products, or the planned cost and cost difference need to be calculated separately in management, planned cost accounting can also be used. The basic methods of enterprises that use planned cost for daily accounting are as follows: 1. Enterprises should first list the planned costs of various raw materials. Clarify the classification of raw materials, the names, specifications, quantities, measurement units and planned unit costs of various raw materials. The planned unit cost is generally not adjusted during the year. 2. When receiving raw materials at ordinary times, the planned cost of raw materials should be calculated according to the planned unit cost and the material receipt document should be filled in, and the difference between actual cost and planned cost should be classified and registered as material cost difference. 3. The raw materials usually received and delivered are calculated according to the planned cost. At the end of the month, share the difference of raw material cost issued in the current month, credit the planned cost of raw materials issued in the current month to the relevant account, and adjust the planned cost of raw materials issued to the actual cost. The cost difference that should be borne by the issued materials must be shared monthly and shall not be calculated at the end of the quarter or the end of the year. The cost difference that should be borne by the delivered materials, except the entrusted delivered materials, shall be calculated according to the difference rate of last month, and the actual difference rate of that month shall be adopted; If there is little difference between the cost variance rate of last month and that of the current month, it can also be calculated according to the cost variance rate of last month. Once the calculation method is determined, it shall not be changed at will. The calculation formula of material cost variance rate is as follows: material cost variance rate of the current month = (balance material cost variance at the beginning of the month+income material cost variance of the current month) ÷ (balance material planned cost at the beginning of the month+income material planned cost of the current month) × 100% Last month material cost variance rate = balance material cost variance at the beginning of the month ÷× 65433 When actual cost accounting is adopted, inventory is issued. Valuation of ending inventory (1) Which is lower, cost or net realizable value? For a long time, inventory has been priced at historical cost. The so-called historical cost means that the inventory is recorded according to the actual cost obtained. There are two main reasons for enterprises to adopt historical cost valuation: first, in the past, China was a planned economy, commodity prices were stable, and prices generally did not fall; Second, the data provided by historical cost valuation is objective, verifiable and easy to determine. But in the market economy, the price of inventory is determined by the market, and it is no longer static. Especially with the development of science and technology, products are updated faster and faster, and the inventory of many enterprises is facing price drop. If it is still priced at historical cost, it is obviously not conducive to the capital turnover of enterprises and does not conform to the principle of accounting prudence. Because the principle of prudence requires that it is possible to estimate ... >>
Question 10: What is the inventory of the project? How to calculate it specifically? No inventory under construction.
In the presentation of accounting statements, the subject of "project settlement" should be taken as the deduction subject of "project construction" in the balance sheet.
If the balance of "project construction" is greater than that of "project settlement", it reflects the total price of the completed part of the construction contract of the construction enterprise that has not been settled, and it is listed in the balance sheet as current assets, and it is listed by adding "completed but not settled" items in the inventory item of the balance sheet;
If the balance of "project construction" is less than the balance of "project settlement", it reflects the total price of the unfinished part of the construction contract of the settled construction enterprise, and is listed as a current liability on the balance sheet, and is listed by adding "settled unfinished project" to the "prepayment" item on the balance sheet.