存货

Because the enterprise many kinds of reasons have the goods in stock, the cause stores goods in the enterprise Business gross asset often the cover has the great proportion particularly, but, the enterprise will have stores goods will also have the massive costs, therefore, one of inventory management into business finance management difficult questions.

企业由于多种原因持有存货，致使存货在企业尤其是工商企业资产总额中往往罩有较大比重，但是，企业持有存货也会产生大量成本，因此，存货管理成为企业财务管理的难点问题之一。

While the book industry recognises that inventory management is a critical component of the total value chain, it has not kept pace with best practice techniques of inventory management introduced by other industries.

当图书业认识到存货管理是总价值链的一个关键组成部分时，其并没有跟上其他行业引用的有最好实际效果的存货管理技术的步伐。

Collaborating to reduce inventory levels While the book industry recognises that inventory management is a critical component of the total value chain, it has not kept pace with best practice techniques of inventory management introduced by other industries.

协作减少库存水平当图书行业认识到存货管理是总价值链的一个关键组成部分之时，它并没能跟上其他产业所采用的最好的实际存货管理技巧。

It usually consists of (1) taking the inventory, namely , determining the quantity of each kind of merchandise on hand, and(2) pricing the inventory, namely , multiplying the quantity by the cost per unit.

它通常包括：(1)盘点存货，即确定每种库存商品的数量(2)对存货计价，即将存货数量乘以单位成本。

Get stock inventory valuation, including valuation, valuation of inventories and the ending inventory valuation.

存货的计价包括取得存货的计价、发出存货的计价和期末存货的计价。

Inventory valuation method of accounting policy choice is to develop an important business content, choose a different method of inventory valuation reports will lead to different profits and inventory valuation, and corporate tax burden, the cash flow impact.

存货计价方法地选择是制定企业会计政策的1项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、现金流量产生影响。

Baiyun District of inventory mainly concentrated in the金沙洲and Admiralty Road, such as the Court may be for sale Yunshan inventory on more than 100,000 square meters, while some large-scale real estate stocks also Nanhu Tuscany, Lingnan New World , Vanke Golden Island Resort, in Lygodium Bay and so on.

白云区的存货主要集中在金沙洲和大金钟路一带，如云山雅苑的可售存货就超过10万平方米，另外有一定存货的大型楼盘还有南湖托斯卡纳、岭南新世界、万科金域蓝湾、中海金沙湾等等。

However, in fact, time is obviously an important factor for inventory. If some inventories were stored for a long time, they will deteriorate, volatilize, or decay, so their value and quantity will also decrease. This type of inventory is therefore called "Deteriorating Inventory".

可是在现实生活中，「时间」对於存货来说显然是一项重要的因素，某些存货如果储存的时间过长会产生损耗、挥发、腐败、变质以及过期等现象，其价值与数量也会因此而降低或减少，这类存货通称为「损耗性存货」。

I have 1000 lightbulbs for $8 each in my inventory. For this, I create the product, and initially set its cost price to $8, and its Costing Method to Average. Then I use Inventory Control / Lot Inventory to set my initial inventory to 1000 items.

我有单价8元的1000 lightbulbs 存货，现在，我建立物料资料，并且设置它的成本价为8元，成本方法使用加权平均，然后我在存货控制/批存货设置初始存货1000 items。

Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn't vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies' non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.

在此基础上，本文抽取了实施新会计准则体系之前2005年我国上市公司样本，通过建立有序分组的线性趋势检验模型研究证实，以0.05为显著水平，我国上市公司存货收发频繁程度与发出存货计价方法简化程度之间，并不显著存在一般认为应有的线性关系，排除了发出存货计价方法选择这一混杂因素的影响；进而，通过建立logistic回归模型证实，发出存货计价方法的选择也并不显著受政治和契约成本的影响；通过建立多元线性回归模型证实，上市公司对非流动资产减值的会计职业判断，与其主营业务收入的规模和负债权益比率的高低之间的关系有统计学意义，与是否公布股权激励计划和公司成立时间之间的关系没有统计学意义。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。