When delivering inventories, enterprises nay account for their actual cost under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc.

• 各种存货发出时,企业可以根据实际情况,选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。