中级财务会计存货估值：以成本为基础的方法PPT.ppt

Valuation of Inventories: A Cost-Basis Approach;Too much of a good thing;存货的分类与控制;存货分为: 为销售而持有的资产项目 在生产待售商品过程中需要使用或消耗的商品.;Type of Business;Flow of Costs;保持会计记录的方法:;Features:;;Features:;;;Inventory Classification and Systems;Inventory Classification and Systems;Inventory Classification and Systems;Two systems for maintaining inventory records:;存货的分类与控制;如何将所有可供销售（或使用）商品的成本在已销售或已使用的商品和库存商品之间进行分配？;存货计价需要你明确以下问题：;存货的分类与控制;理论上， 企业应该在取得商品法定所有权时记录这笔采购业务。 实务中, 企业在收到商品时才予以记录.;Special Consideration: 在途商品 寄销品 特殊销售合同 附回购协议的销售 高退回率的销售 分期付款销售;Physical Goods Included in Inventory;Physical Goods Included in Inventory;;Effect of Inventory Errors;LO 3 Identify the effects of inventory errors on the financial statements.;Effect of Inventory Errors;存货的分类与控制;Costs Included in Inventory;Costs Included in Inventory;Costs Included in Inventory;Costs Included in Inventory;Treatment of Purchase Discounts;存货的分类与控制;采用哪种成本流转假设？;Answer: 选择一种能够最接近反映期间利润的方法！;;;;;;;;LIFO-后进先出-永续盘存;Young Crazy Company makes the following purchases: One item on 2/2/07 for $10 One item on 2/15/07 for $15 One item on 2/25/07 for $20 Young Crazy Company sells one item on 2/28/07 for $90. What would be the balance of ending inventory and cost of goods sold for the month ended Feb. 2007, assuming the company used the FIFO, LIFO, Average Cost, and Specific Identification cost flow assumptions? Assume a tax rate of 30%.;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Purchase on 2/2/07 for $10;Financial Statement Summary;Many companies use LIFO –更接近市场价格，税务或外部使用的财务报告中常用 FIFO, average cost, or standard cost system –更接近成本，在内部报告中常用 原因:;Special Issues Related to LIFO;传统后进先出法带来的问题：后进先出清算;Older, low cost inventory is sold resulting in a lower cost of goods sold, higher net income, and higher taxes. ;按照美元总价值来确定和计量组合中的增加或减少，而非存货组合中商品的实物数量. 优点: 更广泛范围内的商品都包含在美元币值LIFO组合中. 允许替换项目类似、用途类似