Valuation of inventory(存貨價值)是什么_2022年ACCA考試MA知識點
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【內(nèi)容導(dǎo)航】
Valuation of inventory-存貨價值
【知識點】
Valuation of inventory-存貨價值
Valuation of inventory-存貨價值
There are 4 methods of valuing inventory:
(a) Specific identification.
(b) First-in-first-out (FIFO) - Assumes goods are sold in order of their receipt, i.e. first price in is the first price out.
(c) Last-in-first-out (LIFO) - Assumes goods are sold in the reverse order of their receipt, i.e. last price in is the first price out. (not allowed in IAS2).
(d) Weighted average cost - The weighted average stock valuation method.
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注:以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第16講
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