企业会计新准则存货：中外会计准则比较之存货
企业会计新准则存货：中外会计准则比较之存货The cost of inventories other than those dealt with in paragraph 23 shall be assigned by using the first-in first-out (FIFO) or weighted average cost formula. An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use different cost formulas may be justified.The cost of inventories of items that ar
一、发出存货的价值
1.中国准则
企业应当采用先进先出法、 加权平均法或者个别计价法确定发出存货的实际成本。
对于性质和用途相似的存货， 应当采用相同的成本计算方法确定发出存货的成本。
对于不能替代使用的存货、 为特定项目专门购入或制造的存货以及提供的劳务，通常采用个别计价法确定发出存货的成本。
对于已售存货，应当将其成本结转为当期损益，相应的存货跌价准备也应当予以结转。
2.国际准则
The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects shall be assigned by using specific identification of their individual costs.
The cost of inventories other than those dealt with in paragraph 23 shall be assigned by using the first-in first-out (FIFO) or weighted average cost formula. An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use different cost formulas may be justified.
通常不可互换的物品的存货成本以及为特定项目生产和分离的货物或服务的成本应通过确定具体的个别成本确定。
除第23段处理的存货外，存货成本应使用先进先出（FIFO）或加权平均成本法进行分配。 主体对所有具有类似性质和用途的存货使用相同的成本公式。 对于具有不同性质或用途的存货，采用不同的成本方法是合理的。
3.美国准则
The most common cost flow assumptions used are specified in ASC 330-10-30-9:
1. first-in first-out (FIFO)
2. last-in first-out (LIFO) and
3. weighted-average.
“The major objective in selecting a method should be to choose the one which under the circumstances most clearly reflects periodic income.”
In selecting which cost flow assumption to adopt as its accounting policy for a particular type of industry management should consider a variety of factors:
The industry norm as this will facilitate intercompany comparison by financial statement users The nature of the industry and The expected economic climate.
ASC 330-10-30-9中提到的最常用的一些成本流计算方法有
1.先进先出法
2.后进先出法
3.加权平均法
“选择一种方法的主要目标应该是选择一种在这种情况下最能反映周期性收入的方法。”
在选择采用哪种成本流假设作为特定行业的会计政策时，管理层应考虑多种因素：
行业规范（因为这将有助于财务报表用户进行公司间比较），行业性质以及预期的经济环境。
美国准则特有的LIFO(后进先出法)
The LIFO method of inventory valuation assumes that the last goods purchased are the first goods used or sold. This allows the matching of current costs with current revenues and provides the best measure of gross profit. However unless costs remain relatively unchanged over time the LIFO method will usually misstate the ending inventoryamount on the statement of financial position amount because LIFO inventory usually includes costs of acquiring or manufacturing inventory that were incurred in earlier periods. LIFO does not usually follow the physical flow of merchandise or materials. However the matching of physical flow with cost flow is not an objective of accounting for inventories.
LIFO库存估价方法假定所购买的最后一批货物是第一批使用或销售的货物。 这允许将当前成本与当前收入相匹配，并提供最佳的毛利衡量。 但是，除非成本长期保持相对不变，否则LIFO方法通常会错报财务状况表中的期末余额，因为LIFO存货通常包括购买或制造早期存货的成本。 LIFO通常不会遵循商品或材料的物理流动。但是，实物流量与成本流量的匹配不是库存核算的目标。
The quantity of ending inventory on hand at the beginning of the year of election is termed the “base layer.” This inventory is valued at actual (full absorption) cost and unit cost for each inventory item is determined by dividing total cost by the quantity on hand. At the end of the initial and subsequent years increases in the quantity of inventory on hand are referred to as increments or LIFO layers. These increments are valued individually by applying one of the following costing methods to the quantity of inventory representing a layer:
1. The actual cost of the goods most recently purchased or produced
2. The actual cost of the goods purchased or produced in order of acquisition
3. An average unit cost of all goods purchased or produced during the current year
4. A hybrid method that more clearly reflects income (for income tax purposes this method must meet with theapproval of the IRS Commissioner).
期初的结束库存数量被称为“基础层”，库存按实际（完全吸收）成本计价，每个库存项目的单位成本由总成本除以持有的总数量计算。在最初和随后的几年结束时，如果有库存量增加，则被称为增量或LIFO层。这些增量通过应用其中一个来单独评估。表示某一层的库存数量有以下成本计算方法：
a.最近购买或生产的货物的实际成本
b.按收购顺序购买或生产的货物的实际成本
c.当年购买或生产的所有商品的平均单位成本
一种更加明确地反映收入的混合方法（对于所得税目的而言，这种方法必须符合美国国税局的批准）。
4.分析
除了美国会计准则允许后进先出法之外，三个准则在计算方法上基本一致。
二、披露
1.中国准则
企业应当在附注中披露与存货有关的下列信息：
（一）各类存货的期初和期末账面价值。
（二）确定发出存货成本所采用的方法。
（三）存货可变现净值的确定依据，存货跌价准备的计提方法，当期计提的存货跌价准备的金额，当期转回的存货跌价准备的金额，以及计提和转回的有关情况。
（四）用于担保的存货账面价值。
2.国际准则
The financial statements shall disclose:
(a) the accounting policies adopted in measuring inventories including the cost formula used;
(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;
(c) the carrying amount of inventories carried at fair value less costs to sell;
(d) the amount of inventories recognised as an expense during the period;
(e) the amount of any write-down of inventories recognised as an expense in the period in accordance with paragraph 34;
(f) the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period in accordance with paragraph 34;
(g) the circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 34; and
(h) the carrying amount of inventories pledged as security for liabilities.
财务报表应披露：
(a) 存货衡量所采用的会计政策（包括所采用的成本公式）；
(b) 存货总帐面价值及企业所适用分类的各类别存货帐面价值；
(c) 按公允价值减出售成本列报的存货帐面价值；
(d) 当期确认为费用的存货价值；
(e) 依第 34 段冲减存货而确认入当期费用的金额；
(f) 依第 34 段作存货冲减的转回，而减少确认为当期费用的存货金额；
(g) 导致企业依第 34 段作存货冲减的转回的情况或事件；及
(h) 供作负债担保的存货帐面价值
3.美国准则
1. Basis of stating inventories.
2. Change in basis of stating inventories and its effect.
3. Substantial and unusual losses that result from the subsequent measurement of inventory.
4. Goods stated above cost.
5. Inventories stated at sales price.
6. Amount of net losses on firm purchase commitments accrued under 330-10-35-1.
7. Significant estimates applicable to inventories.
1）陈述存货的基础。
2）说明存货及其影响的基础。
3）期后的存货计量导致的重大和不寻常的损失。
4）以上货物的成本。
5）以销售价格表示的存货。
6）根据330-10-35-1累计的固定采购承诺的净损失金额。
7）适用于存货的重大估计。
4.分析
中国和国际准则在披露方面基本相同。美国准则因为禁止存货跌价的转回，所以不会披露相关内容。美国准则也没有提到用于负债担保的存货的披露。
【参考文献】
1.企业会计准则第1号——存货
2.Joanne M. Flood.2017. Wiley GAAP 2017——Interpretation ASC 360 Property plant andequipment
3.IAS 2 Inventory
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