The weighted - average cost method , often called the average cost method , is based on the weighted - average cost of inven ? tory during the period 各種存貨發(fā)出時(shí),企業(yè)可以根據(jù)實(shí)際情況,選擇使用先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、個(gè)別計(jì)價(jià)法,后進(jìn)先出法等方法確定其實(shí)際成本。