湖南省高等教育自学考试毕业论文新会计准则中存货发出计价方法的选择专业考籍号姓名电话联系地址指导老师湖南师范大学自学考试办公室2010年00月00日目录中文摘要···············································（）1．《新准则》对计价方法的规定··························（）---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---2．存货成本的流转假设··································（）3．几种存货计价方法的分析······························（）3.1个别计价法··········································（）3.2先进先出法··········································（）3.3月末一次加权平均法··································（）3.4移动加权平均法······································（）4．存货计价方法对企业的影响····························（）4.1对企业价值的影响····································（）4.2对纳税和现金流量的影响······························（）4.3对管理人员业绩的影响································（）5．选择发出存货计价方法的标准··························（）5.1一历史成本为基础····································（）5.2坚持客观性原则······································（）5.3坚持谨慎性原则······································（）6．在现行会计制度下，企业如何选择发出存货的计价方法····（）6.1从存货特点的角度看··································（）6.2从纳税角度看········································（）6.3从企业经营成果的角度看······························（）6.4从管理人员业绩评价角度看····························（）结语···················································（）参考文献···············································（）---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---新会计准则中存货发出计价方法的选择专业：考籍号：姓名：摘要由于存货的实物流转和成本流转不一致，所以企业可以选择多种发出存货的成本计价方法。发出存货计价方法的不同，对企业财务状况、企业价值、纳税和现金流量、管理人员业绩、盈亏状况会产生不同的影响。所以企业必须根据发出存货计价方法的标准，选择最适合企业的存货计价方法，适合企业的存货计价方法才是最好的存货计价方法，企业才会从中受益。关键词：计价方法，存货发出，成本，选择1《新准则》对计价方法的规定新会计准则《企业会计准则第1号———存货》第十四条规定:企业应当采用先进先出法、加权平均法或个别计价法确定发出存货的成木。即新准则将存货发出成本的确定方法仅包括先进先出法、加权平均法和个别计价法三种方法，与旧存货准则（指2001年11---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---月发布的《企业会计准则———存货》）取消了后进先出法。后进先出法不能真实反映存货流转，国际准则禁止采用后进先出法，新准则也取消了存货的后进先出法，对...