《企业会计准则》关于存货计价方法的规定是:企业所选择的存货计价方法包括先进先出法、加权平均法、移动平均法、个别计价法和后进先出法。不同的存货计价方法有不同的特点,每一种方法都有其优缺点和适用范围。下面通过一简例来说明先进先出法、后进先出法、加权平均法三种主要计价方法对企业损益的不同影响,再具体 The “Accounting Standards for Business Enterprises” stipulates the inventory valuation method: the inventory valuation methods selected by the company include the FIFO method, the weighted average method, the moving average method, the individual pricing method and the last in first out method. Different inventory pricing methods have different characteristics, and each method has its advantages and disadvantages and scope of application. In the following, a brief example is used to explain the different impacts of the three major pricing methods, ie, first-in, first-out, last-in first-out, and weighted average, on the profit and loss of the company.