美國(guó)CPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》例題（11）

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　　Types of inventories held for re-sale

　　Retail Inventory

　　Raw Materials Inventory

　　Work in Process Inventory

　　Finished Goods Inventory

　　Goods and materials to be included in inventory

　　Goods in Transit.F.O.B Shipping Point/F.O.B Destination

　　Sales with a right of return. “Can you reasonably estimate the return?”。If no，do not recognize revenue.If yes，recognize revenue and estimated allowance.

　　Consigned goods/Public warehouses/Sales with a mandatory buyback/Installment sales

　　Valuation of Inventory

　　GR：Inventories should be stated at its cost

　　In inventory accounting，cost is the sum of the expenditures and charges，direct and indirect，in bringing goods to their required condition or location.

　　SR1：Precious metal and farm Products

　　Net Realizable Value(NRV)is an item‘s net selling price less the costs to complete and dispose of the inventory

　　農(nóng)產(chǎn)品使用NRV的前提：可按公開市場(chǎng)價(jià)格迅速出售、產(chǎn)品可替換、無法確定成本

　　(SR2)Lower of Cost or Market(LCM)

　　Market means current replacement cost，provided the current replacement cost does not exceed market ceiling(net realizable value)or fall below market floor(net realizable value reduced by normal profit margin)

　　Market Ceiling=NRV=Selling price–Costs to complete and dispose

　　Market Floor=NRV–normal profit

　　LCM 解題思路

　　一根數(shù)軸畫出來，四個(gè)數(shù)據(jù)要點(diǎn)上。

　　上限售價(jià)減費(fèi)用，再減利潤(rùn)為下限。

　　先將上下兩限點(diǎn)，限定重置區(qū)間值。

　　重置若落區(qū)間內(nèi)，重置上面插大旗。

　　重置若落區(qū)間左，下限上面插大旗。

　　重置若落區(qū)間右，上限上面插大旗

　　成本點(diǎn)上標(biāo)小旗，理應(yīng)跟在大旗后。

　　若是小旗在前面，差額要把減值提。