毕业论文摘要的英文翻译。。。各位大神不要用软件翻译哦,谢谢
存货最为企业日常生产和销售的对象,是企业一项十分重要的经济来源。它在大多数企业流动资产总额中占据较大比重,而且一直处于不断购买、耗用和销售中。因此存货的数量及其价值的确定...
存货最为企业日常生产和销售的对象,是企业一项十分重要的经济来源。它在大多数企业流动资产总额中占据较大比重,而且一直处于不断购买、耗用和销售中。因此存货的数量及其价值的确定显得尤为重要。
根据新企业会计准则,我国现行发出货存货计价方法共有先进先出法、移动平均法、全月一次加权平均法和个别计价法,不同的方法都有着自身的特点和不足。那么如何选择一种更有利于企业的存货计价方法就成了企业和会计工作者共同面对和思考的问题。
本篇论文通过xx公司的实际财务数据,选择x月xx存货的购进和发出情况,分别运用不同的发出存货计价方法进行带入计算,结合具体分析指标,论述各种发出存货方法对企业哪方面产生了什么样的影响,最后得出一般结论。
企业应当根据自身行业特点及存货的特性,结合企业的经营规模和管理状况,充分考虑企业的盈余管理和纳税筹划,权衡国家、股东、经营者以及其他利益相关者之间的经济利益关系,慎重比较不同方法的利弊,选择合理的发出存货计价方法。也只有这样,企业才能保持较高的盈利能力,改善资产运作效率和资金占用水平,实现全面提高企业经济效益的最终目的。
关键词:存货;存货计价方法;比较分析;影响 展开
根据新企业会计准则,我国现行发出货存货计价方法共有先进先出法、移动平均法、全月一次加权平均法和个别计价法,不同的方法都有着自身的特点和不足。那么如何选择一种更有利于企业的存货计价方法就成了企业和会计工作者共同面对和思考的问题。
本篇论文通过xx公司的实际财务数据,选择x月xx存货的购进和发出情况,分别运用不同的发出存货计价方法进行带入计算,结合具体分析指标,论述各种发出存货方法对企业哪方面产生了什么样的影响,最后得出一般结论。
企业应当根据自身行业特点及存货的特性,结合企业的经营规模和管理状况,充分考虑企业的盈余管理和纳税筹划,权衡国家、股东、经营者以及其他利益相关者之间的经济利益关系,慎重比较不同方法的利弊,选择合理的发出存货计价方法。也只有这样,企业才能保持较高的盈利能力,改善资产运作效率和资金占用水平,实现全面提高企业经济效益的最终目的。
关键词:存货;存货计价方法;比较分析;影响 展开
2个回答
2015-03-25
展开全部
Objects inventory daily production and sales of most businesses is a very important economic enterprise sources. It occupies a large proportion of the total current assets of most companies, and has been in constant purchasing, consumption and sales. Therefore, to determine the number and value of inventory is very important.
According to the new accounting standards, issued by China's current total cargo FIFO inventory valuation method, moving average, a full month weighted average method and the specific identification method, different methods all have their own characteristics and weaknesses. So how do you choose a more conducive business inventory valuation method of accounting firms and workers became common to face and think about.
This paper by the company's actual financial data xx, select the purchase and the circumstances in February xx x inventories were issued using different inventory valuation method into the calculation, with specific analysis of indicators, discusses the various methods of issuing stock enterprise which terms of what kind of impact produced, and finally draw general conclusions.
Enterprises should be based on characteristics of their industry characteristics and inventory, combined with the scale of operation and management of the situation of enterprises, give full consideration to earnings management and tax planning, weigh the country, shareholders or economic interests, operators and other stakeholders, and careful Compare the pros and cons of different methods to select a reasonable method of inventory valuation issue. Only in this way, companies can maintain high profitability, improve operational efficiency and capital assets occupancy levels, and comprehensively improve the economic efficiency of enterprises realize the ultimate goal.
Keywords: inventory; inventory valuation methods; comparative analysis; influence
According to the new accounting standards, issued by China's current total cargo FIFO inventory valuation method, moving average, a full month weighted average method and the specific identification method, different methods all have their own characteristics and weaknesses. So how do you choose a more conducive business inventory valuation method of accounting firms and workers became common to face and think about.
This paper by the company's actual financial data xx, select the purchase and the circumstances in February xx x inventories were issued using different inventory valuation method into the calculation, with specific analysis of indicators, discusses the various methods of issuing stock enterprise which terms of what kind of impact produced, and finally draw general conclusions.
Enterprises should be based on characteristics of their industry characteristics and inventory, combined with the scale of operation and management of the situation of enterprises, give full consideration to earnings management and tax planning, weigh the country, shareholders or economic interests, operators and other stakeholders, and careful Compare the pros and cons of different methods to select a reasonable method of inventory valuation issue. Only in this way, companies can maintain high profitability, improve operational efficiency and capital assets occupancy levels, and comprehensively improve the economic efficiency of enterprises realize the ultimate goal.
Keywords: inventory; inventory valuation methods; comparative analysis; influence
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