存貨的后續(xù)計量是什么_2022年ACCA考試FR知識點
成功不是將來才有的，而是從決定去做的那一刻起，持續(xù)累積而成。12月ACCA考試報名已經(jīng)于8月9日開始，尚未完成報名的同學(xué)們請抓緊時間。已經(jīng)完成報名的同學(xué)們請注意關(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)計量)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Subsequent measurement of Inventory-存貨的后續(xù)計量
【知識點】
Subsequent measurement of Inventory-存貨的后續(xù)計量
Subsequent measurement of Inventory-存貨的后續(xù)計量
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)會新東西，要不斷進步，就必須放低自己的姿勢。以上就是為大家整理的FR科目考試知識點了，12月ACCA考試時間已經(jīng)公布，請同學(xué)們認真?zhèn)淇迹淮瓮ㄟ^ACCA考試。
注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第44講
(本文為東奧會計在線原創(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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