发出存货计价方法浅析

On the issue of stock valuation method

选择不同的存货计价方法将会导致不同的成本水平、报告利润和存货估价,并对企业的税收负担,现金流量产生较大影响。文章在分析影响发出存货计价方法选择因素的基础上,提出基于税务筹划的发出存货计价方法。

The different inventory valuation choosed methods will lead to different cost levels, reporting profits and inventory valuation, and corporate tax burdens and cash flow have a significant impact. In this paper, an analysis on the issue of preference stock valuation method, based on the proposed issuance of stock based on the tax planning method of valuation.