Principles of Financial Accounting · 免费预览
存货计价方法与成本流转假设
当相同单位的存货具有不同成本时，GAAP提供了四种成本流转假设：个别计价、先进先出、后进先出和加权平均，每种方法都会使成本在期末存货与销货成本之间形成不同的分配。
1. The cost assignment problem
The cost assignment problem
2. The four methods defined
The four methods defined
3. Why the choice matters
Why the choice matters
4. What the methods share
What the methods share
5. Physical versus cost flow
What does a cost flow assumption describe?
6. FIFO in rising costs
In a period of rising purchase costs, which statement about FIFO is correct?
7. LIFO and taxes
Why might a United States company choose LIFO during sustained inflation?
8. Specific identification fit
For which inventory is specific identification most appropriate?
9. Goods available for sale
Beginning inventory is 12,000 dollars and purchases during the period are 38,000 dollars. Compute goods available for sale in dollars, number only.
10. FIFO ending layer count
A company sells 30 of 45 available units under FIFO, leaving 15 in ending inventory. Which costs remain in ending inventory under FIFO, the oldest or the most recent?