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Financial issues - stocks of commodities recorded price

Our new company, not yet on the right track, I am now doing financial, and other have no problems, mainly the issue price of stocks of goods in mind, how I confirm my company's stock of goods (now does not consider tax problem), is accounted for by the end of count results to the amount of storage invoices or recorded in accordance with it? ? There is not all buy the materials must be expected to receive it in storage? ? Can not buy the materials come in storage to use up, and I do it in other operating expenses of the subjects in it? ? Please answer my master,, thanks ~ ~! ! ! Our company is a supplementary individual businesses, is engaged in vehicle repair and replacement, car beauty. I mean the stock price in mind. Thank you, teacher advice! ! !

Posted on 2013-05-09 15:01:16

All Answers

Your question one reason or another as the Japanese words? I want to answer, but your account of the clear issues: First, you are industrial enterprises or commercial enterprises? Second, I see you again is material goods inventory, then you should ask the valuation of inventory? Of course, all I can say that, but it too much, as the compilation of textbooks (and also earn less than A bit much, ha.) Please add. Inventory valuation, including its storage, a library, balances three areas when the pricing, but this is not including tax. Cost accounting method is usually planned and actual cost method, generally small businesses to use more cost effective. Your company belongs to small-scale industrial enterprises pay taxes, the actual cost I will tell you myself! 1, storage: that is recorded when you debit the value of raw materials. It is equal to the purchase price (tax included small-scale taxpayers shall be the purchase price) + transport fees. You should only write a single storage company the purchase price. 2, the library: that is recorded when you credit the value of raw materials. Because every time you do not like the price of storage, so when a library in the FIFO, LIFO, moving average, weighted average, specific identification method, select an application, etc., but once selected, can not be changed. If your business does not frequent the library, moving average method easy to use, if the library frequently, the weighted average method to apply. 3, to determine the value of the end of balance: in fact this is a library of your choice calculation methods. Month after the results were calculated, accounting must be involved in inventory, and check with the warehouse storage line (that number), the timely processing of inventory results (overage inventory loss). Balance at the end of next month, the number is the beginning balance, and next month the number of storage with a library next month, the amount of calculation. For the purchase of materials to send back to me immediately, and it must apply for entry, a library procedures. Otherwise, who knows how many companies are buying? How much spent? (Your boss wants you to understand after looking) enterprise management accounting is an important part of the work in the specific accounting, the accounting should not have too arbitrary in the case of Mo Nongdong principle, law-abiding, some good.

2013-05-09 15:01:16

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