The moving average is brought in AX 2012 feature pack which is commonly used by retailer. As 'moving average' is a perpetual costing method, user doesn't need to recalculate the invent cost of happened transactions, because the cost is automatically averaged by posting purchase order receipt/invoice. Then the question comes, how does AX handle the price differece between receipt and invoice when there's sales invoice posted between these 2 trans?
The answer is that the difference will be posted to account "Price difference for moving average".
I created an item 'test1201' which uses 'moving average' costing method and configed the posting profile,then I did
1. Create a purchase order of 'test1201' and post receipt at price $100.
2. Create a sales order of 'test1201' and post packing slip and invoice.This is the vouchers of invoice,you can see the inventory cost is $100.
3. Post invoice of the purchase order at price $200.This is the vouchers of invoice, and you can see the voucher of "Price difference for moving average".