中外会计准则——存货的比较
存货作为流动资产的一个重要项目，通常占全部资产的较大比重。因此，存货核算正确与否，直接影响到资产负债表中资产价值的真切性。由于存货成本与销售成本之间存在着有机的联系，存货核算正确与否必然会影响到损益表信息披露的真实性和可靠性。所以制订并颁布相应的存货准则是非常必要的。
我国现行存货核算的依据主要是企业会计准则、企业财务通则及其所属的行业会计制度和财务制度。应该说所有这些规章制度对规范行业会计核算，客观、公正地披露会计信息，起到了重要的作用。存货准则在充分参考其有关规定的同时，对某此方面作出改进。
我国存货准则是由引言、定义、范围、存货的历史成本确定、存货的计价方法、应披露的事项、附则等组成。IAS2是由目的、范围、定义、存货计量、成本计量、费用确认、披露、生效日期等组成。从框架看，IAS2比较严密，层次较分明，体系更完整。而我国准则中由于缺少目的、存货的计量等方面内容，就显得比较欠缺、含糊、脉络不够清楚。
二、比较
（一）关于存货的范围
我国存货准则中对存货范围的表述是：企业存货包括以下各项：（1）库存待售的存货；
（2）库存待消耗的存货；（3）生产经营过程中使用以及处在加工过程中的存货；（4）购入的正在运输途中的和货已运到但尚未办理入库手续的存货；（5）委托其他单位加工、代销的存货。
企业的存货不包括以下各项：（1）库存的依照合同开出支票账单，但客户尚未提出的存货；（2）库存的受其他单位委托代销、加工的存货；（3）约定未来购入的存货。
以上述方式表述存货准则的范围，概念不够严密，表述不够明确，只涉及到存货的具体组成内容。
IAS2指出：“本准则适用历史成本制度编报的财务报表中存货的会计处理，但不应用于建筑合同中的在建工程、金融工具以及生产者作为存货的牲畜、农业产品和某些行业的实务惯例以可实现净值计量的矿产品……”。如此表述存货的范围，具有高度的概括性，使人一目了然。它既包括了作为劳动对象的存货如材料等，也包括了属于劳动资料的存货如低值易耗品等。
（二）关于定义
IAS2在定义部分仅对存货及可实现净值两个术语进行定义。其定义较为严密，保险特殊行业外，具有较普遍的指导作用。相比之下，我国存货准则中，除了对存货、可实现净值进行定义外，还对存货的历史成本、采购成本、买价、税金、采购费用、加工成本、直接材料费用、直接人工费用、其他直接费用、间接费用及重置成本等进行定义。这些术语实质上是属于存货计量的范畴，而我国准则中又恰恰没有存货计量方面的专门规定。
（三）关于采购成本
我国准则对采购成本中的买价定义为已扣除商业折扣但包括现金折扣的存货价格，按这一规定，存货的采购成本是按“总价法”即全价目计算的，它与国际会计准则所采用的“净价法”是不同的。从理论上讲，按总价法计算存货的采购成本，虚计了应扣的现金折扣，从而使存货的采购成本偏高。但由于我国企业目前采取现金折扣方式销售及企业享受现金折扣的情况并联不普遍，“总价法”简便易行，所以我国准则选择了“总价法”。
另外，对采购成本中是否应包括采购费用，我国准则中规定了两种方法，即一般情况下，存货的采购成本由买价和与其直接有关的有采购费用及税金组成。商品流通企业的采购费用可以作为期间费用处理。这一规定主要是考虑到商品沟通企业购入商品品种繁多，对采购费用进行分摊会增加相当大的工作量。这一规定考虑了商品流通企业的实际情况，与行业会计制度保持了一致，但却使得存货在成本内容上产生不一致。
而在其他国家，有关的会计准则普遍规定，存货的采购成本包括买价、进口税和其他采购税、运输费，加其他直接有关的采购费用减商业折扣、现金折扣和补贴。
在日本，存货的余额可采取个别认定、先进先出、后进先出、平均单价（总额平均或转动平均）等方法加以确定，平均单位价法使用最多，而先进先出法则使用较少。至于说个别认定法，其应用受客观条件的限制很大。但是，存货的市价下降，已显著低于当初的成本，并且看不到回升趋势时，则要按现行市价重工业新计算。由此而产生的计价损失，原则上作为营业外费用或特别损失处理。这同价格有升有降条件下适用的“成本与市价孰低法”有所不同。但是，“成本与市价孰低法”在条件适合的情况下也可采用。采用此法而产生的计价损失原则上在销售成本中加以反映（也有其他处理方式）而不作为特别损失处理。
（四）关于存货的计价方法
选择恰当的存货计价方法，对于真实地反映存货的价值是非常重要的。我国准则中规定了多种具体的计价方法，允许企业根据实际情况自行选择。几种方法是，个别计价法、先进先出其不意法、加权平均法、移动平均法、后进先出法、计划成本或定额成本法、售价法。
在美国，存货计价一般采用成本与市价孰低法。至于这种方法中成本的计价，则有个别认定法、先进先出法、加权平均法、移动平均法、后进先出法、计划成本或定额成本法、售价法。
在美国，存货计价一般采用成本与市价孰低法。至于这种方法中成本的计划，则有个别认定法、先进先出法、后进先出法、加权平均单价法以及卖价还原法（最后进价法除外）可以选用，其中的后进先出法则相当流行，这是美国存货会计与许多西方国家存货会计的一个重要的区别。不过，应用后进先出其不意法，由于在特价上涨的背景下会使资产价值低估，因而需要在报表注释中予以说明。
在英国的会计实务中，存货按成本或可变现价孰低的方法计价，也可以按其它被认为正当的方法计价，但后进先出法不能用于确定存货的成本。
在法国，存货在决算时，按成本与市价孰低法计价。计价中应用的成本，可按先进先出法或加权平均法确定，但不得使用后进先出法。
（五）关于费用确认的规定
IAS2中费用的确认部分有以下三方面内容：（1）规定了存货的成本应在何时确认为费用；（2）规定了在特殊情况下耗用存货时费用的确认；（3）规定了费用的内容还应包括存货成本减记至可实现净值的差额，以及所有顾货的损失都应在减记或损失发生的当期确认为费用。任何减记的存货，因可实现净值增加而将减记的存货价值转回的部分，应在价值转回的当期承认已确认为费用的存货金额并冲减相应的费用。
相比之下，我国存货准则中除将上述（3）列入存货计价部分外，对存货费用的确认就无其他说明了。毫无疑问，我国的存货除了正常生产耗用外，也有其他特殊情况的耗用。可见，我国准则中在此方面的规定不够全面。
（六）关于成本与市价孰低法
资本与市价孰低法，是对历史成本原则在运用时的修正。这一计价方法体现了稳健原则。具体应用于存货的计价时，如果存货的市价下跌，意味着企业将现有的存货在日后使用或出售时的价值或获取收入的能力也相应降低，相对存货的历史成本来说，将导致一定的损失。为了稳健地反映存货的价值，即从市场来取代历史成本作为存货的价值。
对此，在我们所了解的一些国家，如美国、英国、日本、加拿大，都规定存货应按成本与可选择价值孰低计价。可选择价值多数情况下是指市价或可变现净值。美国的市价定义为重置成本，但基金额必须不高于可变现净值，也不低于可变现净值减正常利润，由于各国对市价的理解不同，所以有些国家要求在财务报表中清楚地说明计价基础，并建议使用更为明确的名称来代替市价这一名称；如：重置成本、可变现净值、可变现净值减正常毛利。我国准则规定，期末存货按成本与可变现净值孰低法计价。这样，避免了企业由于对市价的理解不同而可能使用不同的计价标准。
另外，如果存货价值被减计至历史成本下，但日后又上升，是否应当按增加的程度将其恢复！修订后的国际会计准则规定成本应恢复至其可变现净值。我国准则认为，这一部分应当入账，否则会形成秘密准备。因此，为了真实地反映存货的价值，我国准则规定，如果存货按低于历史成本的市价调整后，市价又上升时，应相应调整存货账面价值，但不得超过存货的历史成本，调增的部分计入当期损益。
（七）关于披露要求
不管是IAS2还是我国存货准则，都要求财务报告披露以下内容：（1）计量存货所采用的会计政策；（2）按适当方法分类的各存货账面价值；（3）本期销售的存货及本期存货减记到可变现净值的金额；（4）作为债务抵押的存货数额。除此之外，IAS2还要求披露；以可
变现净值而在当期确认为收益的转回额及转回的原因与事项；以后进先出法对发出存货计量时按先进先出法、加权平均法与可实现净值计量的差额及资产负债表中的现行成本与可变现净值中两者孰低者。
IAS2还要求财务报告披露当期确认为费用的存货成本。而我国存货准则中则要求披露变更存货会计处理方法对本期或以后各期有重大影响时，其变更的理由和对财务状况与经营成果的影响；年末尚未处理的盘亏、毁损的契货数额及其可能发生的损益；企业代销、代管的存货数额；此外还规定采用计划或定额成本计价的企业，应将计划或定额成本调整为实际成本，采用售价核算的企业应将存货售价调整为进价反映。通过比较，我们认为，企业代销、代管的商品数额由于其不属企业的存货，因此不必对其进行披露。又由于在我国存货准则中已规定期末存货按成本与市价孰低法计价，因此，在报告中将计划成本、定额成本调整为实际成本、将售价成本调整为进价成本的适用范围则需另加限制。
Objective
The objective of this Standard is to prescribe the accounting treatment for inventories under the historical cost system. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides practical guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories.
Scope
1. This Standard should be applied in financial statements prepared in the context of the historical cost system in accounting for inventories other than:
(a) work in progress arising under construction contracts, including directly related service contracts
(see IAS 11, Construction Contracts);
(b) financial instruments;
(c) producers' inventories of agricultural and forest products, mineral ores and agricultural produce to
the extent that they are measured at net realisable value in accordance with well established practicesin certain industries; and
(d) biological assets related to agricultural activity (see IAS 41, Agriculture).
2. This Standard supersedes IAS 2, Valuation and Presentation of Inventories in the Context of the 页码，1/7 IAS 2 Inventories (revised 1993)
2002-8-8 file://D:\document\ias\ias_002.htmHistorical Cost System, approved in 1975.
3. The inventories referred to in paragraph 1(c) are measured at net realisable value at certain stages
of production. This occurs, for example, when agricultural crops have been harvested or mineral ores
have been extracted and sale is assured under a forward contract or a government guarantee, or when
a homogenous market exists and there is a negligible risk of failure to sell. These inventories are excluded from the scope of this Standard.
Definitions
4. The following terms are used in this Standard with the meanings specified:
Inventories are assets:
(a) held for sale in the ordinary course of business;
(b) in the process of production for such sale; or
(c) in the form of materials or supplies to be consumed in the production process or in the rendering
of services.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
5. Inventories encompass goods purchased and held for resale including, for example, merchandise
purchased by a retailer and held for resale, or land and other property held for resale. Inventories also
encompass finished goods produced, or work in progress being produced, by the enterprise and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in paragraph 16, for which the enterprise has not yet recognised the related revenue (see IAS 18, Revenue).
Measurement of Inventories
6. Inventories should be measured at the lower of cost and net realisable value.
Cost of Inventories
7. The cost of inventories should comprise all costs of purchase, costs of conversion and other costs
incurred in bringing the inventories to their present location and condition.
Costs of Purchase
8. The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the enterprise from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials
and services. Trade discounts, rebates and other similar items are deducted in determining the costs
of purchase.
9. The costs of purchase may include foreign exchange differences which arise directly on the recent
acquisition of inventories invoiced in a foreign currency in the rare circumstances permitted in the allowed alternative treatment in IAS 21, The Effects of Changes in Foreign Exchange Rates. These
exchange differences are limited to those resulting from a severe devaluation or depreciation of acurrency against which there is no practical means of hedging and that affects liabilities which cannot be settled and which arise on the recent acquisition of the inventories.
Costs of Conversion
10. The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads
are those indirect costs of production that remain relatively constant regardless of the volume of
production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. Variable production overheads are those indirect costs o
production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.
11. The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved onaverage over a number of periods or seasons under normal circumstances, taking into account the
loss of capacity resulting from planned maintenance. The actual level of production may be used if it
approximates normal capacity. The amount of fixed overhead allocated to each unit of production is
not increased as a consequence of low production or idle plant. Unallocated overheads are
recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of
production on the basis of the actual use of the production facilities.
12. A production process may result in more than one product being produced simultaneously. This
is the case, for example, when joint products are produced or when there is a main product and a by-
product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by- products, by their nature, are immaterial. When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying
amount of the main product is not materially different from its cost.
Other Costs
13. Other costs are included in the cost of inventories only to the extent that they are incurred in bringing the inventories to their present location and condition. For example, it may be appropriate to include non-production overheads or the costs of designing products for specific customers in thecost of inventories.
14. Examples of costs excluded from the cost of inventories and recognised as expenses in the period
in which they are incurred are:
(a) abnormal amounts of wasted materials, labour, or other production costs;
(b) storage costs, unless those costs are necessary in the production process prior to a further production stage;
(c) administrative overheads that do not contribute to bringing inventories to their present location and condition; and
(d) selling costs. 15. In limited circumstances, borrowing costs are included in the cost of inventories. These
circumstances are identified in the allowed alternative treatment in IAS 23, Borrowing Costs. Cost of Inventories of a Service Provider
16. The cost of inventories of a service provider consists primarily of the labour and other costs of personnel directly engaged in providing the service, including supervisory personnel, and
attributable overheads. Labour and other costs relating to sales and general administrative personnel
are not included but are recognised as expenses in the period in which they are incurred. Cost of Agricultural Produce Harvested from Biological Assets
16A. Under IAS 41, Agriculture, inventories comprising agricultural produce that an enterprise has
harvested from its biological assets are measured on initial recognition at their fair value less estimated point-of-sale costs at the point of harvest. This is the cost of the inventories at that date for
application of this Standard.
Techniques for the Measurement of Cost
17. Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if the results approximate cost. Standard costs take into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They
are regularly reviewed and, if necessary, revised in the light of current conditions. 18. The retail method is often used in the retail industry for measuring inventories of large numbers
of rapidly changing items, that have similar margins and for which it is impracticable to use other costing methods. The cost of the inventory is determined by reducing the sales value of the inventory
by the appropriate percentage gross margin. The percentage used takes into consideration inventory
which has been marked down to below its original selling price. An average percentage for each retail department is often used.
Cost Formulas
19. The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects should be assigned by using specific identification of
their individual costs.
20. Specific identification of cost means that specific costs are attributed to identified items of inventory. This is an appropriate treatment for items that are segregated for a specific project, regardless of whether they have been bought or produced. However, specific identification of costs is
inappropriate when there are large numbers of items of inventory which are ordinarily
interchangeable. In such circumstances, the method of selecting those items that remain in
inventories could be used to obtain predetermined effects on the net profit or loss for the period. Benchmark Treatment
21. The cost of inventories, other than those dealt with in paragraph 19, should be assigned by
usingthe first-in, first-out (FIFO) or weighted average cost formulas.
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22. The FIFO formula assumes that the items of inventory which were purchased first are sold first,
and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is
determined from the weighted average of the cost of similar items at the beginning of a period andthe cost of similar items purchased or produced during the period. The average may be calculated on
a periodic basis, or as each additional shipment is received, depending upon the circumstances of the
enterprise.