中级财务会计存货估值：以成本为基础的方法参考.ppt

Valuation of Inventories: A Cost-Basis Approach Chapter 8 Too much of a good thing Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Inventory Classification and Systems Basic Issues in Inventory Valuation Basic Issues in Inventory Valuation Physical Goods Included in Inventory Physical Goods Included in Inventory Physical Goods Included in Inventory Physical Goods Included in Inventory Effect of Inventory Errors Effect of Inventory Errors Costs Included in Inventory Costs Included in Inventory Costs Included in Inventory Costs Included in Inventory Treatment of Purchase Discounts Financial Statement Summary Special Issues Related to LIFO Special Issues Related to LIFO 传统后进先出法带来的问题：后进先出清算 Special Issues Related to LIFO Special Issues Related to LIFO Special Issues Related to LIFO LIFO Basis for Selection of Inventory Method Learning Objectives 辨别存货的主要分类 区分定期盘存制与永续盘存制 确认存货差错对财务报表的应先 理解包含在存货成本中的项目 描述并比较存货会计处理中采用的各种成本流转假设 解释LIFO准备的重要性以及对它的运用 理解LIFO清算的影响 理解美元笔试LIFO法 辨认LIFO的主要优缺点 理解为什么企业要选择特定的存货方法 Homework E8-1 E8-4 E8-9 E8-6 E8-11 E8-26  homework E9-2,3,5,7,10,13,16,20 Not Cost = 450 Market = 440 Ceiling = 480 (540 – 60) Replacement Cost = 440 Floor = 372 (480-(540 x 20%)) LCM = 440 Lower-of-Cost-or-Market LO 1 Describe and apply the lower-of-cost-or-market rule. Not Not Cost = 830 Market = 630 Ceiling = 810 (900 – 90) Replacement Cost = 610 Floor = 630 (810-(900 x 20%)) LCM = 630 Lower-of-Cost-or-Market LO 1 Describe and apply the lower-of-cost-or-market rule. Not Not Cost = 960 Market = 1,000 Ceiling = 1,070 (1,200 – 130) Replacement Cost = 1,000 Floor = 830 (1,070-(1,200 x 20%)) LCM = 960 Lower-of-Co