存貨的后續(xù)計(jì)量是什么_2023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2023-04-21 09:27:10

善于與人溝通，適度采納別人意見(jiàn)。acca課程多，難度大。已經(jīng)報(bào)名的同學(xué)想要順利拿到acca證書(shū)，需要嚴(yán)格執(zhí)行備考計(jì)劃，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)。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)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【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.

行動(dòng)是治愈恐懼的良藥，而猶豫、拖延將不斷滋養(yǎng)恐懼。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，2023年6月acca考試報(bào)名即將截止，想要參加考試的同學(xué)需抓緊時(shí)間報(bào)名。

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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