上年结存计什么费用

当我们谈到上年结存时，我们通常指的是企业在上一年度结束时剩余的存货或资产。这些存货或资产可能包括原材料、半成品、库存商品、固定资产等。那么，上年结存应该计入什么费用呢？

首先，我们需要明确一点：上年结存并不直接计入任何费用。上年结存是一个财务概念，表示企业在上一年度结束时的资产状况。这些结存资产可以用于本年度的生产经营活动，或者在本年度结束时再次形成结存。

然而，在某些情况下，上年结存可能会影响本年度的费用。例如，如果企业使用先进先出法（FIFO）或后进先出法（LIFO）来计算成本，那么上一年度的结存存货可能会影响本年度销售成本。在先进先出法下，最早购入的存货最先被销售出去，因此上一年度的结存存货将会被计入本年度的销售成本中。而在后进先出法下，最新购入的存货最先被销售出去，因此上一年度的结存存货不会计入本年度的销售成本中。

此外，如果企业将上年结存的固定资产进行折旧，那么折旧费用可能会影响本年度的费用。折旧是企业为了将资产成本分摊到多个会计期间而采取的一种会计处理方法。因此，上年结存的固定资产折旧费用可能会在本年度内进行分摊，并计入本年度的费用中。

英文对照：

When we talk about the previous year's balance, we usually refer to the remaining inventory or assets of the enterprise at the end of the previous year. These inventories or assets may include raw materials, semi-finished products, inventory goods, fixed assets, etc. So what费用 should be charged for the previous year's balance?

First of all, we need to make it clear that the previous year's balance does not directly charge any费用. The previous year's balance is a financial concept that represents the asset status of the enterprise at the end of the previous year. These balance assets can be used for production and operation activities in the current year, or at the end of the current year to form a balance again.

However, in some cases, the previous year's balance may affect the expenses of the current year. For example, if an enterprise uses the first-in-first-out (FIFO) or last-in-first-out (LIFO) method to calculate costs, the balance inventory of the previous year may affect the cost of sales in the current year. Under the FIFO method, the earliest purchased inventory is sold first, so the balance inventory of the previous year will be charged to the cost of sales in the current year. Under the LIFO method, the most recently purchased inventory is sold first, so the balance inventory of the previous year will not be charged to the cost of sales in the current year.

In addition, if the enterprise depreciates the fixed assets from the previous year's balance, the depreciation expense may affect the expenses of the current year. Depreciation is an accounting treatment method adopted by enterprises to spread the cost of assets over multiple accounting periods. Therefore, the depreciation expense charged to fixed assets from the previous year's balance may be allocated and charged to the expenses of the current year.

Summary:

The previous year's balance refers to the remaining inventory or assets of an enterprise at the end of the previous year. This balance may include raw materials, semi-finished products, inventory goods, fixed assets, etc. The previous year's balance does not directly charge any费用. However, it may affect expenses in some cases, such as when using FIFO or LIFO costing methods for inventory or when depreciating fixed assets from the previous year's balance.