存貨跌價(jià)準(zhǔn)備，看上去很美

　　Provision for obsolete stock is just looked beautiful

　　會(huì)計(jì)有八大資產(chǎn)減值準(zhǔn)備：壞賬準(zhǔn)備、存貨跌價(jià)準(zhǔn)備、長(zhǎng)期股權(quán)投資減值準(zhǔn)備，持有至到期投資減值準(zhǔn)備，固定資產(chǎn)減值準(zhǔn)備，無形資產(chǎn)減值準(zhǔn)備，貸款損失準(zhǔn)備。其他資產(chǎn)減值準(zhǔn)備。本來出臺(tái)這些準(zhǔn)備，是為了更公允地反映資產(chǎn)價(jià)值。但實(shí)際操作起來，問題很多?，F(xiàn)以存貨跌價(jià)準(zhǔn)備為例來說說。

　　There are eight impairments of assets in accounting: provision for bad debts, provision for obsolete stock, provision for impairment loss of long-term equity investments, short-term investments falling price reserves, fixed assets depreciation reserves, intangible assets depreciation reserves, trademark rights depreciation reserves and other depreciation reserves. Those depreciation reserves are assumed to make the balance sheet fairer. But in fact, they are just looked beautiful. It’s hard to make the balance sheet fairer. Now, I’d like to take the case of the provision for obsolete stock as an example.

　　存貨，準(zhǔn)則規(guī)定按照成本與可變現(xiàn)凈值孰低計(jì)量。成本基本上是賬面數(shù)，很好獲取，可這個(gè)可變現(xiàn)凈值就難辦了。準(zhǔn)則規(guī)定：可變現(xiàn)凈值為存貨的預(yù)計(jì)售價(jià)減去將要發(fā)生的成本、估計(jì)的銷售費(fèi)用及相關(guān)稅費(fèi)后的金額。雖只聊聊一行字，可操作起來就犯難了。

　　According to China GAAP, obsolete stock can be measured by the less one of the cost and the net realizable value. Cost can be easily found in the general ledger, but it is hard to determine the net realizable value. The China GAAP prescribes the net realizable value is the balance of the selling price after estimated cost and relevant taxes. The definition is quite clear, but it’s not easy to manipulate.

　　存貨的預(yù)計(jì)售價(jià)：

　　Selling price of obsolete stock：

　　由于是預(yù)計(jì)，就存在不同的方法。原材料的價(jià)值是基本由產(chǎn)成品決定的，所以現(xiàn)只討論產(chǎn)成品（庫存商品）。庫存商品一般都有標(biāo)準(zhǔn)零售價(jià)，可實(shí)際銷售時(shí)很多時(shí)候存在打折情況，究竟怎樣預(yù)計(jì)這個(gè)售價(jià)呢。是根據(jù)過去一段時(shí)間實(shí)際銷售情況確定，還是根據(jù)庫齡確定？

　　The selling price is difficult to assess as the obsolete stock haven’t been sold. The value of raw material is based on the value of finished goods, so we’re going to talk about the finished goods only. Finish good has a fixed price, but how to measure the discount that hasn’t been decided. How to determine the selling price is still a problem, shall we determine it by the average price of the past, or by the aging of the obsolete stock?

　　依據(jù)準(zhǔn)則精神，根據(jù)過去一段時(shí)間實(shí)際銷售情況確定是比較合理的，但根據(jù)庫齡確定也是有一定理由的，一是操作簡(jiǎn)單，庫齡一般是現(xiàn)成的，而銷售情況復(fù)雜要一定時(shí)間整理加工。二是庫齡長(zhǎng)的話基本上就表示難以出售，那預(yù)計(jì)售價(jià)與庫齡還是高度相關(guān)的。根據(jù)庫齡確定不好的地方在于：一是與可變現(xiàn)凈值畢竟意思有差異，解釋起來費(fèi)時(shí)費(fèi)力；二是預(yù)計(jì)售價(jià)與庫齡雖是高度相關(guān)的，但這個(gè)相關(guān)程度很難用直觀的公式表達(dá)，因?yàn)閹忑g一樣的不同商品銷售情況也不大一樣，一概而論有違專業(yè)精神。

　　According to the proposition of the china GAAP, the method of the average price in the past is better. The method on the aging of finished goods has two advantages. (1) It is easy to get the aging of finished goods in the general ledger, whereas the average price of the past is not easily gotten. (2) There is relativity between the selling price and the aging. The longer the aging is, the harder to sell the finished goods. But the method of the aging has weaknesses. (1) The aging of finished goods is not equal to the net realizable value. (2) Although the aging of finished goods highly associated with the selling price, but their relativity is not formula defined.

　　權(quán)衡利弊，那我們采用“根據(jù)過去一段時(shí)間實(shí)際銷售情況確定”的方法。問題出來了，“過去一段時(shí)間”究竟多長(zhǎng)，但國家并沒規(guī)定，不同的行業(yè)可能有不同的標(biāo)準(zhǔn)，同一行業(yè)不同公司可能有不同的標(biāo)準(zhǔn)，同一公司不同產(chǎn)品可能有不同的標(biāo)準(zhǔn)，同一產(chǎn)品由于也存在產(chǎn)品生命周期等因素可能有不同的標(biāo)準(zhǔn)，這就影響了橫向可比性（不同公司間）和縱向可比性（同一公司不同時(shí)期）。橫向可比性需要國家協(xié)調(diào)，我們先不管，那為了保持縱向可比性，就先統(tǒng)一劃定一段時(shí)間（比如說一年）。一些貴重商品一年也不會(huì)賣的怎么確定預(yù)計(jì)售價(jià)，那是不是要超出一年期限去追到上一筆的銷售情況，追到上一筆的話就影響了政策的穩(wěn)定同時(shí)上一筆的銷售與現(xiàn)在情況差異很大時(shí)又怎么解決？還有就是存量很大，過去一年只售出一點(diǎn)，以那一點(diǎn)的銷售價(jià)格根本不可能出售全部存量，那預(yù)計(jì)售價(jià)又怎么確定？有時(shí)候就只能估計(jì)了，以處理品的價(jià)格確定了。

　　What if we determine the selling price by the average price in the past, how do we define the period of the past? The china GAAP does not have a clear definition. Thus in each industries, different standards exist. And the standards influence the horizontal comparison (the comparison between companies) as well as the vertical comparison (the comparison between different time periods). Horizontal comparison is complicated due to different standards, and so is the situation in vertical comparison. In order to make the vertical comparison happen, we can fix the time period. Even though, to determine the selling price is still a problem, especially when we are talking about some expensive products which have bad sales records at their last selling prices. Under such circumstance, to estimate the selling price is really hard.

　　將要發(fā)生的成本、估計(jì)的銷售費(fèi)用及相關(guān)稅費(fèi)：

　　The estimated cost and relevant taxes:

　　由于是將要發(fā)生的，是估計(jì)的，有很多就存在模糊空間了，如預(yù)計(jì)工資漲了，水電費(fèi)貴了，要在以前的的成本費(fèi)用基礎(chǔ)上增加一定的比率。

　　Because the cost is estimated, there are many fuzzy spaces need to be taken into consideration, such as the raise of the wages and other administration fees, so the cost and expenses increase accordingly.

　　成本、銷售費(fèi)用和相關(guān)稅費(fèi)，范圍很不好確定。如成本包不包括為生產(chǎn)這個(gè)成品而產(chǎn)生的借款利息，銷售費(fèi)用除了銷售一線的費(fèi)用，包不包括相關(guān)的管理費(fèi)用等等。不同的商品這些成本費(fèi)用又如何分配等等。

　　It is hard to determine the range of the estimated cost and relevant expenses. Does the following cost include the loan interest? Do the related expenses include administrative expenses? What about the apportionment of the related expenses?

　　存貨跌價(jià)準(zhǔn)備，看上去很美，做起來一點(diǎn)都不輕松，存在著這么多操作空間，要達(dá)到“更公允地反映資產(chǎn)價(jià)值”這個(gè)目標(biāo)效果也不明顯。也許這就是會(huì)計(jì)估計(jì)的一個(gè)反映，是原則導(dǎo)向的一個(gè)體現(xiàn)。

　　Provision for obsolete stock is just looked beautiful. It is hard to determine provision for obsolete stock because of those fuzzy spaces. “Make the balance sheet fairer” is just an unachievable goal, and maybe it’s a reflection of accounting estimate and principle-based.