| 摘要 |
On the day there is established a link between the quantity of stock articles (QE) and the invoice (QEF) a date is purchase charge date (DIA) is attributed to the invoice. At the earliest end of month account, corresponding to the date (DIA), and to a processing date (DT), the average purchase price (PMA) for articles in stock at the stock input date (DES) is determined.. Method for the determination of the average purchase price (PMA) of articles of a stock of merchandise and/or of raw materials, comprising an initial quantity of articles (Q) at a set base price (PUS) and an additional quantity (QE) of articles corresponding to a stock input, the price being determined after the addition to stock: (a) At the time of input of a quantity of articles (QE) to stock, attribute a stock input date (DES) to this quantity (QE) and record, via a recording system, in memory the quantity (QE) and the date of input to stock (DES); at the moment of receipt of an invoice corresponding to this input to stock, determine the quantity of articles invoiced (QEF) and the invoiced unit price (PUF) of the articles; compare the quantity of articles (QE) input into stock with the quantity (QEF) of invoiced articles; in the case of a match between the two quantities (QE,QEF) record into memory, the unit invoiced price (PUF) corresponding to the quantity (QE) at the date (DES); compute in a different manner at a time and set processing date (DT), stock he average purchase price (PMA) for the quantity (Q+QE) of articles in stock at the date of stock input (DES), this being a function of the quantity (Q) of articles in stock before the stock input date and of the unit price (PUS) of the latter and the quantity (QE) of articles put into stock at date (DES) and the invoiced unit price (PUF) of them.
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