立信国际财务报告汉化版Chapter3.docx

Chapter 3 IAS 2 inventories（存货）Introduction（介绍）Significant figure on both（两方面的重要性）Statement of financial position (current assets) and （资产负债表（流动资产））和Income statement (cost of sales and profit)（利润表（销售、利润的费用））Objective（目的）Prescribe the accounting treatment for inventories（规定存货的会计处理）Provides guidance on the determination of cost and its subsequent recognition as an expense（为成本的确定和之后费用的确认提供指导）Provides guidance on the cost formulas（提供成本计算方法指导）Inventories（存货）Inventories are defined as:（存货可以被定义为：）assets held for sale in the ordinary course of business,（企业日常持有待售的资产）in the process of production for sale and（在为销售而进行的生产过程中）in the form of materials or supplies to be consumed in the production process or in the rendering of services（以材料或用品形式在生产或服务过程中被消耗的）Raw materials（原材料）Work in progress（在产品）Finished goods（产成品）Merchandise（库存商品）Amounts allocated to inventory（分配给库存商品的间接费用）Measurement: cost（计量：费用）Includes:（包括）Costs of purchase, including non-recoverable taxes, transport and handling (Net of trade volume rebates)（购买费用，包括不可返还的税费、运输费、处理费（交易额的回扣））Costs of conversion（转换费用）Other costs to bring inventory into its present condition and location（其他费用，使库存成为其目前的状态和位置）Measurement（计量）Cost （费用）Excludes: （排除）Abnormal waste（非正常损耗）Storage costs (unless necessary for the production process)（存储成本（除非必要的生产过程））Admin overheads not related to production（不涉及到生产的管理费用）Selling costs（销售费用）Interest cost (where settlement is deferred-IAS 23 Borrowing Costs identifies rare circumstances where borrowing costs can be included)（利息成本）Cost of purchase（购买成本）Purchase cost（直接购买费用）Import duties and other taxes（进口关税和其他税费）Transport, handling and other cost directly attributable to the acquisition of finished goods（运输、处理和其他可直接归属于购买成品的成本）Less any trade discounts（扣除任何商业折扣）Cost of conversion（转换成本）Cost directly related to the units of production（与生产直接相关的成本）Fixed and variable production overheads that are incurred in converting materials into finished goods（把材料转变成产成品过程中发生的固定成本和变动成本）Fundamental principle （基本原则）Inventories are re