Valuation of inventory(存貨價(jià)值)是什么_2022年ACCA考試MA知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Valuation of inventory-存貨價(jià)值
【知識(shí)點(diǎn)】
Valuation of inventory-存貨價(jià)值
Valuation of inventory-存貨價(jià)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(lái)自Keryn老師基礎(chǔ)精講班第16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)