周周记（二）：财务会计学习（3）

摘要：是指企业在生产过程中经加工改变其形态或性质并构成产品主要实体的各种原料及主要材料、辅助材料、燃料、修理用备件（备品备件）、包装材料、外购半成品（外购件）等。例如，在汽车制造企业中，钢材是主要的原材料，用于制造汽车的车身框架；润滑油等辅助材料用于机器设备的维护。

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【周周记（二）：财务会计学习（3）】

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"Weekly Journal (2): Financial Accounting Study (3)".

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存货

Inventory

一、存货的分类

I. Classification of Inventory

按经济用途分类

Classification by Economic Use

原材料

Raw Materials

是指企业在生产过程中经加工改变其形态或性质并构成产品主要实体的各种原料及主要材料、辅助材料、燃料、修理用备件（备品备件）、包装材料、外购半成品（外购件）等。例如，在汽车制造企业中，钢材是主要的原材料，用于制造汽车的车身框架；润滑油等辅助材料用于机器设备的维护。

Raw materials refer to various raw and auxiliary materials, fuels, spare parts for repair (spare parts), packaging materials, and purchased semi-finished products (purchased parts) that are processed and transformed in the production process to form the main body of the product. For example, in an automobile manufacturing enterprise, steel is the main raw material used to manufacture the car body frame; auxiliary materials such as lubricating oil are used for the maintenance of machinery and equipment.

在产品

Work in Progress

指企业正在制造尚未完工的生产物，包括正在各个生产工序加工的产品和已加工完毕但尚未检验或已检验但尚未办理入库手续的产品。比如，在电子产品生产线上，已经完成部分组装工序，但还缺少某些关键部件或者还未进行最终测试的电子产品。

Work in progress refers to the products that are being manufactured but have not yet been completed, including products being processed in various production processes and products that have been processed but have not yet been inspected or have been inspected but have not yet been put into storage. For example, on an electronic product production line, electronic products that have completed some assembly processes but are still missing some key components or have not yet undergone final testing.

半成品

Semi-Finished Goods

经过一定生产过程并已检验合格交付半成品仓库保管，但尚未制造完工成为产成品，仍需进一步加工的中间产品。例如，在纺织企业中，从棉花纺成的粗纱就是半成品，它还需要经过进一步的加工才能成为可供销售的细纱或布匹。

Semi-finished goods are intermediate products that have undergone a certain production process and have been inspected and qualified for storage in the semi-finished goods warehouse, but have not yet been manufactured into finished products and still require further processing. For example, in a textile enterprise, the coarse yarn spun from cotton is a semi-finished product, which still needs further processing to become fine yarn or cloth that can be sold.

产成品

Finished Goods

指工业企业已经完成全部生产过程并验收入库，可以按照合同规定的条件送交订货单位，或者可以作为商品对外销售的产品。像服装厂制作完成并包装好的衣服，就属于产成品。

Finished goods refer to products that industrial enterprises have completed the entire production process and have been accepted into storage, which can be delivered to the ordering units according to the terms of the contract, or can be sold as commodities. For example, clothes that have been made and packaged by a garment factory belong to finished goods.

商品

Merchandise

指商品流通企业外购或委托加工完成验收入库用于销售的各种商品。例如，超市货架上的各类日用品、食品等都是商品存货。

Merchandise refers to various goods purchased or commissioned for processing by commodity circulation enterprises that are accepted into storage for sale. For example, various daily necessities and food on supermarket shelves are all merchandise inventory.

周转材料

Turnover Materials

企业能够多次使用、逐渐转移其价值但仍保持原有形态不确认为固定资产的材料，包括包装物、低值易耗品，以及建筑承包企业的钢模板、木模板、脚手架等。如企业用于包装产品的纸箱属于包装物；办公用的文件夹等价值较低、使用周期较短的物品属于低值易耗品。

Turnover materials are materials that can be used multiple times by enterprises, gradually transferring their value while still maintaining their original form and not recognized as fixed assets, including packaging materials, low-value consumables, and steel formwork, wooden formwork, scaffolding, etc., for construction contracting enterprises. For example, the cardboard boxes used by enterprises to package products belong to packaging materials; office folders and other items with low value and short usage cycles belong to low-value consumables.

二、存货的处理

II. Handling of Inventory

存货的初始计量

Initial Measurement of Inventory

外购存货

Purchased Inventory

其成本包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。例如，企业购买一批原材料，发票价格为10000元，支付的增值税税额为1300元，运输费500元，装卸费200元，那么这批原材料的初始入账成本就是10000 + 500 + 200 = 10700元（暂不考虑增值税的特殊处理情况）。

The cost includes the purchase price, related taxes, transportation costs, loading and unloading fees, insurance costs, and other costs that can be attributed to the purchase cost of inventory. For example, if a company purchases a batch of raw materials with an invoice price of 10,000 yuan, pays a value-added tax of 1,300 yuan, transportation costs of 500 yuan, and loading and unloading fees of 200 yuan, then the initial booking cost of this batch of raw materials is 10,000 + 500 + 200 = 10,700 yuan (without considering special treatment of value-added tax for the time being).

自制存货

Self-Manufactured Inventory

成本包括直接材料、直接人工和制造费用。直接材料就是生产产品所耗用的原材料成本；直接人工是指直接从事产品生产的工人的职工薪酬；制造费用是企业为生产产品和提供劳务而发生的各项间接费用，如车间管理人员的工资、车间设备的折旧费等。

The cost includes direct materials, direct labor, and manufacturing overhead. Direct materials are the cost of raw materials consumed in the production of products; direct labor refers to the compensation of workers directly engaged in the production of products; manufacturing overhead refers to various indirect costs incurred by enterprises for the production of products and the provision of services, such as the wages of workshop managers and the depreciation costs of workshop equipment.

其他方式取得的存货

Inventory Acquired by Other Means

比如投资者投入存货的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外；通过非货币性资产交换、债务重组等方式取得的存货，其成本的确定要遵循相关会计准则的规定。

For example, the cost of inventory invested by investors should be determined according to the value stipulated in the investment contract or agreement, except when the contract or agreement stipulates an unfair value; the cost of inventory obtained through non-monetary asset exchanges, debt restructuring, and other methods should follow the provisions of relevant accounting standards.

存货的发出计价方法

Valuation Methods for Inventory Issuance

先进先出法

First-In, First-Out (FIFO) Method

假设先购入的存货先发出。在物价持续上涨的情况下，采用先进先出法会使发出存货的成本偏低，期末存货成本偏高，从而导致企业利润虚高。例如，企业月初库存有100件商品，单价为10元，本月购入200件，单价为12元。本月销售250件，按照先进先出法，先发出月初的100件，成本为100×10 = 1000元，再发出本月购入的150件，成本为150×12 = 1800元，发出存货的总成本为2800元。

The first-in, first-out (FIFO) method assumes that the first purchased inventory is issued first. In a situation where prices continue to rise, using the FIFO method will result in a lower cost for the issued inventory and a higher cost for the ending inventory, thereby causing the company's profits to be artificially high. For example, a company has an initial inventory of 100 items at a unit price of 10 yuan at the beginning of the month, and purchases 200 items at a unit price of 12 yuan this month. If 250 items are sold this month, according to the FIFO method, the first 100 items from the beginning of the month are issued first, with a cost of 100×10 = 1,000 yuan, and then 150 items purchased this month are issued, with a cost of 150×12 = 1,800 yuan, resulting in a total cost of 2,800 yuan for the issued inventory.

加权平均法

Weighted Average Method

以期初存货数量和本期各批收入存货的数量为权数计算存货的加权平均单位成本。计算公式为：加权平均单位成本=（期初结存存货成本+本期购入存货成本）÷（期初结存存货数量+本期购入存货数量）。仍以上例为例，加权平均单位成本=（100×10 + 200×12）÷（100 + 200）≈11.33元/件，发出存货成本为250×11.33 = 2832.5元。

The weighted average method calculates the weighted average unit cost of inventory based on the quantity of inventory at the beginning of the period and the quantity of each batch of incoming inventory during the period. The calculation formula is: Weighted average unit cost = (Beginning inventory cost + Current period purchase cost) ÷ (Beginning inventory quantity + Current period purchase quantity). Using the previous example, the weighted average unit cost = (100×10 + 200×12) ÷ (100 + 200) ≈ 11.33 yuan per piece, and the cost of issued inventory is 250×11.33 = 2,832.5 yuan.

移动加权平均法

Moving Weighted Average Method

每次进货时都要重新计算加权平均单位成本。这种方法能够更及时地反映存货成本的变化，但计算相对复杂。例如，月初库存100件，单价10元，购入200件，单价12元后，移动加权平均单位成本=（100×10 + 200×12）÷（100 + 200）≈11.33元/件。如果再购入100件，单价13元，此时移动加权平均单位成本=（300×11.33+100×13）÷（300 + 100）≈11.75元/件。

The moving weighted average method recalculates the weighted average unit cost every time inventory is purchased. This method can more promptly reflect changes in inventory costs, but the calculation is relatively complex. For example, if the initial inventory is 100 pieces at a unit price of 10 yuan, and 200 pieces are purchased at a unit price of 12 yuan, the moving weighted average unit cost = (100×10 + 200×12) ÷ (100 + 200) ≈ 11.33 yuan per piece. If another 100 pieces are purchased at a unit price of 13 yuan, the moving weighted average unit cost at this time = (300×11.33 + 100×13) ÷ (300 + 100) ≈ 11.75 yuan per piece.

存货的期末计量 - 存货跌价准备

End-of-Period Measurement - Inventory Devaluation Provision

存货跌价准备的计提

Provision for Inventory Devaluation

企业应当在资产负债表日，按照成本与可变现净值孰低计量存货。可变现净值是指在日常活动中，存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。如果存货的可变现净值低于成本，就要计提存货跌价准备。例如，某产品成本为100元，市场售价为90元，销售费用和相关税费为5元，可变现净值为90 - 5 = 85元，低于成本，需要计提存货跌价准备100 - 85 = 15元。

Enterprises should measure inventory at the lower of cost and net realizable value on the balance sheet date. Net realizable value refers to the estimated selling price of inventory minus the estimated costs to completion, estimated selling expenses, and related taxes in the ordinary course of business. If the net realizable value of inventory is lower than the cost, an inventory devaluation provision should be made. For example, if a product costs 100 yuan, the market selling price is 90 yuan, and the selling expenses and related taxes are 5 yuan, the net realizable value is 90 - 5 = 85 yuan, which is lower than the cost, requiring an inventory devaluation provision of 100 - 85 = 15 yuan.

存货跌价准备的转回

Reversal of Inventory Devaluation Provision

当以前减记存货价值的影响因素已经消失，减记的金额应当予以恢复，并在原已计提的存货跌价准备金额内转回，转回的金额计入当期损益。比如，上述产品市场价格回升，可变现净值变为98元，高于成本，那么可以转回之前计提的存货跌价准备，但最多转回15元。

When the factors that previously reduced the value of inventory have disappeared, the reduced amount should be restored and reversed within the originally provided inventory devaluation provision, and the reversed amount should be included in the current period's profit or loss. For example, if the market price of the aforementioned product rises and the net realizable value becomes 98 yuan, which is higher than the cost, then the previously provided inventory devaluation provision can be reversed, but no more than 15 yuan can be reversed.

存货跌价准备的结转

Transfer of Inventory Devaluation Provision

企业计提了存货跌价准备，如果其中部分存货已经销售，那么在结转销售成本时，要同时结转相应的存货跌价准备。假设企业销售了上述产品的一半，那么结转的存货跌价准备为15×0.5 = 7.5元，同时结转销售成本为（100×0.5 - 7.5）= 42.5元。

If an enterprise has provided for inventory devaluation and some of the inventory has been sold, the corresponding inventory devaluation provision should also be transferred when transferring the cost of goods sold. Assuming the enterprise sells half of the aforementioned product, the transferred inventory devaluation provision is 15×0.5 = 7.5 yuan, and the transferred cost of goods sold is (100×0.5 - 7.5) = 42.5 yuan.

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