Principles of Financial Accounting · 免费预览
永续盘存法下的销货成本与期末存货
永续盘存记录在每次销售时都适用成本流转假设，因此 FIFO 的结果与定期盘存 FIFO 相同；而永续盘存 LIFO 所形成的层次消耗与定期盘存 LIFO 不同，加权平均法则在每次购入时重新计算。
1. Layer decisions at the moment of sale
Layer decisions at the moment of sale
2. Perpetual FIFO
Perpetual FIFO
3. Perpetual LIFO
Perpetual LIFO
4. Moving average perpetual
Moving average perpetual
5. FIFO timing invariance
Why does perpetual FIFO always match periodic FIFO?
6. Perpetual LIFO first sale
Under perpetual LIFO, 20 units sell after the 20-at-55 dollar purchase, with the older 10-at-50 dollar layer still on hand. What cost does the sale carry?
7. Moving average trigger
When does the moving average unit cost change under a perpetual system?
8. Method divergence lesson
What is the practical lesson of comparing perpetual and periodic results?
9. Perpetual LIFO total COGS
Under perpetual LIFO in the example, the first sale costs 1,100 dollars and the second costs 600 dollars. Compute total cost of goods sold in dollars, number only.
10. Moving average after two layers
Layers of 10 units at 50 dollars and 20 at 55 dollars total 30 units costing 1,600 dollars. Compute the moving average cost per unit in dollars, rounded to two decimals.