Valuation of inventory(存貨價(jià)值)是什么_2023年ACCA考試MA知識(shí)點(diǎn)
人若有志,萬(wàn)事可為,。acca有15門課程,,同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì),。同學(xué)們?cè)趥淇计陂g需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,,學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)。今天整理了MA科目Valuation of inventory(存貨價(jià)值)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】
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.
生活只有在平淡無(wú)味的人看來(lái)才是空虛而平淡無(wú)味的,。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了,,2023年6月acca考試報(bào)名即將截止,請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名,。
注:以上來(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)