第3章存货3.Inv;学习目标;PowerPoint演示文稿;目录;PowerPoint演示文稿;PowerPoint演示文稿;定义;PowerPoint演示文稿;3.1商业企业存货的会计处;PowerPoint演示文稿;PowerPoint演示文稿;专栏1增值税的运行机制;Continued;Continued;Continued;Continued;Continued;Continued;Continued;Continued;PowerPoint演示文稿;Continued;增值税的应纳税额的计算（示意图;增值税原理;3.2工业企业存货的会计处;采购-生产-销售;Continued;Continued;3.2.2生产过程中发生的;Continued;3.2.3生产过程中发生的;Continued;Continued;专栏2产品成本的计算规则;3.2.4加工完成的产成品;Continued;Continued;3.2.5出售库存商品;Continued;3.2.6委托加工物资;Continued;Continued;3.3发出存货的计价方法;Continued;3.3.1先进先出法;3.3.2加权平均法;3.3.3移动加权平均法;3.3.3移动加权平均法;3.3.4个别计价法;专栏3后进先出法;专栏3后进先出法;专栏3后进先出法;Continued;PowerPoint演示文稿;Continued;专栏4低值易耗品的摊销;3.4存货跌价准备3;PowerPoint演示文稿;可变现净值的估计;Continued;专栏5关于“可变现净值”的;Continued;PowerPoint演示文稿;PowerPoint演示文稿;Continued;3.4.2存货跌价准备的转回;PowerPoint演示文稿;Continued;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;专栏6关于存货期末计量的争;随心所欲不逾矩？;“合规造假”乱象之一：甜饼罐（;“合规造假”乱象之一：甜饼罐;随心所欲不逾矩？;“合规造假”乱象之二：洗大澡（;PowerPoint演示文稿;PowerPoint演示文稿;违规披露、不披露重要信息罪;会计理论辨析;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;3.5存货盘盈与盘亏;Continued;3.5.2存货盘亏的会计处;Continued;Continued