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美國(guó)CPA考點(diǎn)解析：主要庫(kù)存成本流轉(zhuǎn)假設(shè)
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Primary inventory cost flow assumptions:
主要庫(kù)存成本流轉(zhuǎn)假設(shè)
Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.
Instructor’s tips:
Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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