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yun yong excel zhi zuo xian jin xian chu fa yi dong jia quan ping jun fa cun huo zi dong ji jia mo xing
Pages: 54-56
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  存货Excel先进先出法移动加权平均法;
Abstract: 企业采用先进先出法及移动加权平均法进行存货成本核算繁琐且工作量大。本文针对这两种方法,介绍了利用Excel2007制作存货发出自动计价模型的方法。该方法借用函数与工具,在输入各批进货数量、单价及出库数量的条件下,就能自动计算出存货的出库成本及结存成本,使存货成本核算的效率大为提高。
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