存貨計價是什么_2024年ACCA考試MA知識點
砥礪前行不畏懼,，奮發(fā)向前不停息,。成就自己,，鑄就輝煌人生,。acca有15門課程,，同學們需通過13門,。同學們在備考期間需要嚴格執(zhí)行備考計劃,，加強習題練習。今天整理了MA科目Valuation of inventory（存貨計價）相關知識點,，準備參加考試的同學們來看看吧,。
【內(nèi)容導航】
Valuation of inventory-存貨計價
【知識點】
Valuation of inventory-存貨計價
Valuation of inventory-存貨計價
There are 4 methods of valuing inventory:
(1) Specific identification
(2) First-in-first-out (FIFO) - Assumes goods are sold in order of their receipt, i.e. first price in is the first price out.
(3) 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).
(4) Weighted average cost - The weighted average stock valuation method is further subdivided into:
? Cumulative weighted average pricing (AVCO)
? Periodic weighted average
奮斗不止，進步無止境,，讓人生在追求中煥發(fā)光彩,。以上就是為大家整理的MA科目考試知識點了，2024年6月acca考試在即,，請同學們抓緊時間報名,。
注：來自Keryn Yin老師23年基礎精講班第16講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用,，禁止任何形式的轉載）
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