Weighted average method is the basic method of index synthesis, which has two forms, namely, addition rule and multiplication rule.

The weighted average method is also called "comprehensive weighted average method" and "monthly weighted average method". Inventory cost is a method to calculate the weighted average unit cost of inventory. On this basis, the cost of issuing inventory within one month and the cost of ending inventory are calculated.

Inventory weighted average unit cost = (balance inventory cost+purchase inventory cost)/(balance inventory quantity+purchase inventory quantity);

Inventory cost = inventory quantity × inventory weighted average unit cost;

Inventory cost issued in current period = inventory quantity issued in current period × weighted average inventory unit cost,

Or inventory cost issued in the current period = inventory cost at the beginning+inventory cost of income in the current period-inventory cost at the end.

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