审计工具存货计价 (2).xls

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：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12345611000.0050.001100.0055.005.00%1000.0021100.0055.001200.0060.005.00%1100.0031200.0060.001300.0065.005.00%1200.0041300.0065.001400.0070.005.00%1300.0051400.0070.001500.0075.005.00%1400.0061500.0075.001600.0080.005.00%1500.0071600.0080.001700.0085.005.00%1600.0081700.0085.001800.0090.005.00%1700.0091800.0090.001900.0095.005.00%1800.00101900.0095.002000.00100.005.00%1900.00112000.00100.002100.00105.005.00%2000.00122100.00105.002200.00110.005.00%2100.00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、材料差异元月末结存应负担材差实际成本计划成本成本差异7891050.001050.001100.0055.0055.001155.001200.0060.0060.001260.001300.0065.0065.001365.001400.0070.0070.001470.001500.0075.0075.001575.001600.0080.0080.001680.001700.0085.0085.001785.001800.0090.0090.001890.001900.0095.0095.001995.002000.00100.00100.002100.002100.00105.00105.002205.002200.00110.00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00011001515001200180001510000220015300013001950015110003400156000140021000151200046001590001500225001513000580015120001600240001514000610001515000170025500151500071200151800018002700015160008140015210001900285001517000916001524000200030000151800101800152700021003150015190011200015300002200330001520001222001533000230034500152100合计2100031500018600月末结存金额数量单价金额015000200300016500400600018000600900019500800120002100010001500022500120018000240001400210002550016002400027000180027000285002000300003000022003300031500240036000279000品名 存货1数量单位所属期间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1/11001515001200180001510002/1300.001545001300195001511003/1500.001575001400210001512004/1700.0015105001500225001513005/1900.0015135001600240001514006/11100.0015165001700255001515007/11300.0015195001800270001516008/11500.0015225001900285001517009/11700.00152550020003000015180010/11900.00152850021003150015190011/12100.00153150022003300015200012/12300.001534500230034500152100计价方法移动加权平均月末结存金额数量金额15000300.00450016500500.00750018000700.001050019500900.0013500210001100.0016500225001300.0019500240001500.0022500255001700.0025500270001900.0028500285002100.0031500300002300.0034500315002500.0037500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1234567一110%10001020201000100210%10001020201000100311001020201000100小计306060300030010%二410%12001020201000100510%12001020201000100613001020201000100小计306060300030010%三710%14001020201000100810%14001020201000100910%15001020201000100小计306060300030010%四1010%160010202010001001110%160010202010001001210%17001020201000100小计10%1000306060300030010%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销售成本 购货成本 月末存货成本8910900900100090010001100900100012002700900900120090010001300900100014002700900900140090010001500900100016002700900900160090010001700900100018002700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0001100090010009000.91000900100090002100090011009900.911009901000900031000900120010800.9120010801000900041000900130011700.9130011701000900051000900140012600.9140012601000900061000900150013500.9150013501000900071000900160014400.9160014401000900081000900170015300.9170015301000900091000900180016200.9180016201000900101000900190017100.9190017101000900111000900200018000.9200018001000900121000900210018900.9210018901000900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0001100010010001000.1100010090002100010011001100.1110011099003100010012001200.11200120108004100010013001300.11300130117005100010014001400.11400140126006100010015001500.11500150135007100010016001600.11600160144008100010017001700.11700170153009100010018001800.11800180162010100010019001900.11900190171011100010020002000.12000200180012100010021002100.121002101890合计186001860186001860月末结存售价进销差价成本100010090010001009001000100900100010090010001009001000100900100010090010001009001000100900100010090010001009001000100900