存货计价审计工作底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＝次月月初计划成本、材料差异＝上月末计划成本、材料差异（（2）＋（4））／（（1）＋（3））（7）＝（6）＊（5）（8）＝（6）＋（7）（9）＝（1）＋（3）－（6）元本月发出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`00`01100151500120018000151000`02200153000130019500151100`03400156000140021000151200`04600159000150022500151300`058001512000160024000151400`0610001515000170025500151500`0712001518000180027000151600`0814001521000190028500151700`0916001524000200030000151800`1018001527000210031500151900`1120001530000220033000152000`1222001533000230034500152100合计21000——31500018600存货成本计算表-全月一次加权平均法本期结转月末结存金额数量单价金额015000200300016500400600018000600900019500800120002100010001500022500120018000240001400210002550016002400027000180027000285002000300003000022003300031500240036000279000品名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1/11001515001200180001510002/1300.001545001300195001511003/1500.001575001400210001512004/1700.0015105001500225001513005/1900.0015135001600...
