Financial Accounting and Reporting Inventory参考.ppt

* * * * * * * * * * * * * * * 48 * 48 * 49 * 50 * * * * * Because in the construction industry, operating cycles for construction contract always exceed 1 year. Therefore, the predominant practice is to classify all contract-related assets and liabilities as current (1 year or operating cycle, whichever is longer). * * * 1. Basket purchase = also called lump-sum-purchase * * * * * * * * 數量少，單價高且易於辨認之商品。 優點：成本流程符合商品實體流程。 缺點：容易操縱損益，成本之分攤不易精確到各批次 * * 1. Weighted average = 加权平均 * * * * 1. Moving average = 移动平均法 * * 1. 使用FIFO時，不論永續盤存制或定期盤存制，二者之存貨與銷貨成本均是一致 * * * * LIFO liquidation = 後進先出存貨清算。當企業採用後進先出作為其成本流動假設時，若於期末其存貨數量少於期初存貨數量，代表企業於本年度可能因某些原因而需出售更早的存貨，其進貨成本一般而言均較現時成本為低，此時將造城淨利虛增之情形，稱之為「後進先出存貨清算」。 * * * * * * Dollar value LIFO = 金额后进先出法，旨在消除物價指數變動的影響 * Pools of inventory: 將數種性質類似的存貨合併為存貨組合，以降低帳務處理成本及緩和LIFO Liquidation問題 單位LIFO實務上不太实用 = 原因：a.存貨種類多，帳務成本太高，b.容易產生後進先出存貨清算（LIFO Liquidation）而扭曲損益。 * * * Inventory valuation = the determination of how inventory should be measured and recognized on F/S Cost-flow method = the determination of costs assigned to COGS and inventory * * Retail inventory = 商品存货 RM = 原料 WIP = 在制品 FG = 制成品 * Retail inventory = 商品存货 RM = 原料 WIP = 在制品 FG = 制成品 * Good in Transit = 在途货物 Consigned goods = 寄销品 * 購入之商品在期末仍未收到，視為在途存貨。商品存貨之認列視交易條件是否完成，且所有權的移轉是否已從賣方移轉買方而定。如FOB Shipping Point (起運點交貨)，FOB Destination （目的地交貨） Common carrier = 承运商 * * Dr. A/R Cr. Sales Cr. Sales return allowances 2. Dr. Sales return allowance Cr. A/R 3. Dr. Sales return allowance Cr. Sales 4. Consideration = 对价，承诺支付 * Not seller to buyer to 3rd party * 1. Warehouse receipt = 仓库收据 2. Not seller to buyer to 3rd party * * 1. Retains legal title as security for the loan = 卖家在款项没有收集完全之前，保留物品的法定所有权作为对未支付款项的担保 * * Freight in = 运输 DM = 直接材料 Import duties = 进口关税 * Lubricants = 润滑剂 Overhead = 经常管理费用 * 1. Abnormal spoilage = 非正常损耗 * 定期盤存制（Periodic Inventory System）：進貨時借記「進貨」科目，不立即更動資產負債表中之帳面金額，期末時先進行盤點決定期末存貨金額，再經由結帳分錄求出銷貨成本。先決定期末存貨，再決定銷貨成本。 * 永續盤存制（Perpetual Inve