存貨的后續(xù)計量是什么_2023年ACCA考試FR知識點
善于與人溝通,，適度采納別人意見。acca課程多,，難度大,。已經(jīng)報名的同學想要順利拿到acca證書，需要嚴格執(zhí)行備考計劃,，學習基礎知識點,。今天整理了FR科目Subsequent measurement of Inventory(存貨的后續(xù)計量)相關(guān)知識點，準備參加考試的同學們來看看吧,。
【內(nèi)容導航】
Subsequent measurement of Inventory-存貨的后續(xù)計量
【知識點】
Subsequent measurement of Inventory-存貨的后續(xù)計量
Subsequent measurement of Inventory-存貨的后續(xù)計量
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科目考試知識點了,，2023年6月acca考試報名即將截止,，想要參加考試的同學需抓緊時間報名。
注：以上內(nèi)容來自王茜老師基礎精講班第44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(zhuǎn)載)
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