存貨的后續(xù)計(jì)量是什么_2022年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-09 09:20:40

成功不是將來(lái)才有的，而是從決定去做的那一刻起，持續(xù)累積而成。12月ACCA考試報(bào)名已經(jīng)于8月9日開(kāi)始，尚未完成報(bào)名的同學(xué)們請(qǐng)抓緊時(shí)間。已經(jīng)完成報(bào)名的同學(xué)們請(qǐng)注意關(guān)注ACCA官網(wǎng)，確保考試順利舉行。今天整理了FR科目Subsequent measurement of Inventory(存貨的后續(xù)計(jì)量)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

存貨的后續(xù)計(jì)量是什么_2022年ACCA考試FR知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Subsequent measurement of Inventory-存貨的后續(xù)計(jì)量

【知識(shí)點(diǎn)】

Subsequent measurement of Inventory-存貨的后續(xù)計(jì)量

Cost of inventory shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula.

Measured at lower of Cost and Net Realizable Value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Any write-down of inventories to net realisable value and all losses should be recognised immediately.

Any reversal of any write-down of inventories shall be recognized.

要學(xué)會(huì)新東西，要不斷進(jìn)步，就必須放低自己的姿勢(shì)。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，12月ACCA考試時(shí)間已經(jīng)公布，請(qǐng)同學(xué)們認(rèn)真?zhèn)淇?，一次通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第44講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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