移动加权平均法指企业按实际成本进行材料明细分类核算时，以各批材料收入数量和上批结余材料数量为权数，计算材料平均单位成本的一种方法。采用这种计价方法，每购进一批材料需重新计算一次加权平均单价，据以作为领用材料的单位成本。
主要适合于商品保质期较长、采用移动加权平均法的单位。
Primary commodities for a longer shelf life, using the weighted moving average method units.
移动加权平均法在实际工作中最常遇到的问题为“红出库”带来的影响。
The problem most frequently encountered in real use of the " moving weighted average method" is the influence of the phenomenon of the red dandy.
移动加权平均法的核算结果是最准确的，可以使管理者以最快的速度了解最近期的存货结存成本。
The accounting result of the " moving weighted average method" , which is the most accurate, can make the manager to know the immediate stock carrying cost with the most rapid speed.
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