平均原価法とは、棚卸資産の評価方法の一つで、取得した棚卸資産の平均原価を算出し、この平均原価によって期末棚卸資産の価額を算定する方法をいいます。なお、平均原価は、総平均法又は移動平均法によって算出します。
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