审计工具存货计价

1、存存货货计计价价审审计计工工作作底底稿稿存货类别被审计单位年度单位：元月份月初结存本月收入本月材差率本月发出计划成本成本差异计划成本成本差异计划成本应负担材差123456711000.0050.001100.0055.005.00%1000.0050.0021100.0055.001200.0060.005.00%1100.0055.0031200.0060.001300.0065.005.00%1200.0060.0041300.0065.001400.0070.005.00%1300.0065.0051400.0070.001500.0075.005.00%1400.0070.006150

2、0.0075.001600.0080.005.00%1500.0075.0071600.0080.001700.0085.005.00%1600.0080.0081700.0085.001800.0090.005.00%1700.0085.0091800.0090.001900.0095.005.00%1800.0090.00101900.0095.002000.00100.005.00%1900.0095.00112000.00100.002100.00105.005.00%2000.00100.00122100.00105.002200.00110.005.00%2100.00105.00

3、本月材差率（2）（4）（1）（3）（7）（6）（5）（8）（6）（7）（9）（1）（3）（6）次月月初计划成本、材料差异上月末计划成本、材料差异月末结存实际成本计划成本成本差异89101050.001100.0055.001155.001200.0060.001260.001300.0065.001365.001400.0070.001470.001500.0075.001575.001600.0080.001680.001700.0085.001785.001800.0090.001890.001900.0095.001995.002000.00100.002100.002100.00105

4、.002205.002200.00110.00本月发出存货成本计算表-全月一次加权平均法品名数量单位月份月初结存本期收入本期结转数量单价金额数量单价金额存货单价数量单价金额0001100151500120018000151000150000220015300013001950015110016500034001560001400210001512001800004600159000150022500151300195000580015120001600240001514002100006100015150001700255001515002250007120015180001800270001

5、5160024000081400152100019002850015170025500091600152400020003000015180027000101800152700021003150015190028500112000153000022003300015200030000122200153300023003450015210031500合计2100031500018600279000月末结存数量单价金额0200300040060006009000800120001000150001200180001400210001600240001800270002000300002200330

6、00240036000品名 存货1数量单位所属期间计价方法月初结存收货成本存货单价发出成本日期数量单价金额数量单价金额数量金额1/1100151500120018000151000150002/1300.00154500130019500151100165003/1500.00157500140021000151200180004/1700.001510500150022500151300195005/1900.001513500160024000151400210006/11100.001516500170025500151500225007/11300.001519500180027000

7、151600240008/11500.001522500190028500151700255009/11700.0015255002000300001518002700010/11900.0015285002100315001519002850011/12100.0015315002200330001520003000012/12300.00153450023003450015210031500移动加权平均月末结存数量金额300.004500500.007500700.0010500900.00135001100.00165001300.00195001500.00225001700.0025

8、5001900.00285002100.00315002300.00345002500.0037500存存货货计计价价审审计计工工作作底底稿稿（毛毛利利率率法法）存货类别被审计单位年度单位：元季度月份上季度销售毛利或本月计划毛利率 月初存货成本 销售收入 销售退回与折让 销售净额 销售毛利本季度实际销售毛利率 销售成本12345678一110%10001020201000100900210%10001020201000100900311001020201000100900小计306060300030010%2700二410%12001020201000100900510%12001020201

9、000100900613001020201000100900小计306060300030010%2700三710%14001020201000100900810%14001020201000100900910%15001020201000100900小计306060300030010%2700四1010%160010202010001009001110%160010202010001009001210%17001020201000100900小计10%1000306060300030010%2700毛利率法是根据本期销售净额乘以前期实际（或本月计划）毛利率匡算本期销售毛利，并计算发出存货成本的

10、方法毛利率销售净额毛利率销售净额商品销售收入销售退回与折让销售毛利销售净额*毛利率销售成本销售净额销售毛利期末存货成本期初存货成本本期购货成本本期销售成本购货成本 月末存货成本91090010001000110010001200900120010001300100014009001400100015001000160090016001000170010001800存货成本计算表-零售价法品名月份月初结存本期收入本期销售月末结存售价成本售价成本成本率销售收入销售成本售价成本0001100090010009000.91000900100090002100090011009900.911009901

11、000900031000900120010800.9120010801000900041000900130011700.9130011701000900051000900140012600.9140012601000900061000900150013500.9150013501000900071000900160014400.9160014401000900081000900170015300.9170015301000900091000900180016200.9180016201000900101000900190017100.919001710100090011100090020001

12、8000.9200018001000900121000900210018900.9210018901000900合计18600167401860016740存货成本计算表-售价金额法品名月份月初结存本期收入本期销售售价进销差价售价进销差价进销差价销售收入进销差价销售成本0001100010010001000.1100010090002100010011001100.1110011099003100010012001200.11200120108004100010013001300.11300130117005100010014001400.11400140126006100010015001500.11500150135007100010016001600.11600160144008100010017001700.11700170153009100010018001800.11800180162010100010019001900.119001901710111000100200020