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存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。具体来讲,存货主要包括各类原材料、在产品、半成品、产成品、商品以及周转材料、委托代销商品等。它反映了企业生产、采购节奏,有平衡企业资金、平衡供求,缓冲安全储备不确定因素等功能。存货收、发、存的确认、计量、记录和报告是否准确,直接关系到企业财务状况和经营成果是否准确,进而影响企业所得税负、企业收益分配、企业管理当局的业绩评价等等诸多环节。
Stock refers to the finished goods or commodities held by the enterprise for sale in the daily activities, the products in the production process, the materials and materials consumed in the production process or the service provision. Specifically, the inventory includes all kinds of raw materials, products in progress, semi-finished products, finished products, commodities and working capital materials, consignment of goods and so on. It reflects the corporate production and purchasing rhythm, a balance of corporate funds, balance supply and demand, buffer security reserves and other uncertainties and other functions. The accuracy of inventories, inventories, deposit confirmations, measurement, records and reports is directly related to the accuracy of corporate financial status and operating results, which in turn affects the corporate income tax burden, corporate income distribution and the performance evaluation of corporate management authorities.