审计工具存货计价

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＝（（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本月发出实际成本计划成本成本差异应负担材差871050.0091050.001155.0055.001260.001100.0055.0060.001365.0065.001470.001200.0060.0070.001575.0075.001680.001300.0065.0080.001785.0085.001890.001400.0070.0090.001995.0095.002100.001500.0075.00100.002205.00105.001600.0080.001700.0085.001800.0090.001900.0095.002000.00100.002100.00105.002200.00110.00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`00数量单价金额数量单价金额存货单价数量单价`01`02100151500120018000151000`0320019500`04400153000130021000151100`0560022500`06800156000140024000151200`07100025500...