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nling order type is mainly used mode of production, which led directly to the steel company will not have too much inventory, but pricing is still on the profit impact can not be ignored. In 2010, for example, in early 2010, the opening balance of 15.2 million yuan of raw materials, the number of about 3,400 tons, It is understood that the company for the inventory, has been using the weighted average price method to carry forward the issue of the cost of raw materials, the same year in September, the weighted average price of raw materials is 3800 yuan / ton, while the market price of raw materials at the end of 3750 yuan / ton. Which can be obtained in the market prices of raw materials under the premise that if the company uses the FIFO method of inventory valuation, will inevitably increase the cost of sales for the period, the profit will be reduced, the current taxable income will be reduced. Suppose, Nanjing Jinling decontamination Ltd. in 2010 at the end of the number of stocks of raw materials remained unchanged, while the ratio of the product is about 20%, the company uses the FIFO method enables 2010 cost of sales increased by approximately 10 million yuan affect the corporate income tax 2.5 million yuan.

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