大一筆記第四章inventory同樣之a(chǎn)sset根據(jù)不同或?yàn)閒ixe

Accrualaccounting、CashAdjustingentries目的、舉例，journalAdjustedtrialPostclosingtrailAssetsheldforsaleinordinarycourseofbusiness（日常，反例intheprocessofproductionforsuchIntheformofmaterialsorstobeconsumedintheproductionassetnatureofbusinessinventoryfixedassets（自用、宜家CostofrecordedatCost含：costofpurchase、conversion、othercostsincurredinbringingtheinventoriestotheirpresentlocation&condition（運(yùn)費(fèi)、組裝費(fèi)、，乃A一部分，而非E）一旦達(dá)到presentlocation&condition，隨后之cost不算asset而是E（、運(yùn)出Costofpurchase含：purchaseprice、importduties、othernon-refundabletax（GST不算、othercostsdirectlyattributabletoacquisitiontradeFreightFreightintransportin，addedtocostofinventory（A之一部分）matchFreightoutoperatingexpensecostofsales（incurredbyseller，不包郵則不管）matchMerchandisingbusinesses：buy&resellRevenuesalesinventory被賣掉：DRcostofsales、CRinventory（E+、A-Profitmeasurementprocess（merchandisingservice則不同RawmaterialsproductionprocessWorkinprogresscompletedintheproductionprocessFinishedgoods：completedmanufactured、readyforCOGS、inventoryonhandDoesnotmaintainedcontinuesrecordsoninventory（賣時(shí)不記Costofsalesendofperiodphysicalcount時(shí)得出（不知偷，假設(shè)全賣inventoryonsmallbusiness（barcode）detailrecord者（如餐館、賣菜的Costofgoodspurchased：-purchasereturn&NetCostofCostofsalesinventoryonhandmaintainarunningCOSinventoryon適用于可準(zhǔn)確記錄者（barcodes、opticalcanners使之普及，如超市Settlementdiscounts：giventocustomersasarewardforpromptpaymentofaccountreceivable（早還之（RTradediscounts：%reductioninthelistprice（甭管多少，直接按價(jià)記賬答Recordingsalesof每賣一次均記兩筆：revenueDrcash/AR、Crsalesrevenue；DrCOS、Crinventory（一個(gè)售價(jià)、一個(gè)進(jìn)價(jià)perpetualSalesreturns&Returnofgoodsbyacustomer（客戶退貨twoentries：revenue減少、inventoryDrsalesreturn&allowance、Craccountsreceivable；Drinventory、CrCOS（一個(gè)售價(jià)、一個(gè)進(jìn)價(jià)SalesForpromptpaymentgiventocustomer（鼓勵(lì)客戶提早還款，打的折答答ePeriodicperpetualsystem：costofsales記法不同（前者要算、后者有現(xiàn)成數(shù)據(jù)CostflowcostofsalesinventoryonSpecific可知每一件之具體進(jìn)價(jià)，以及賣的具體是那件，COSinventoryFirstinfirstAssumesfirstgoodspurchasedarefirstgoodssold（假設(shè)先進(jìn)先出，手里均為后進(jìn)者LastinfirstAssumelastgoodspurchasedarefirstgoodssold（假設(shè)后進(jìn)者先出，手上均為先進(jìn)者，澳洲不讓Assumethatgoodssoldaresimilarinnature（如無日期之別，或無法分開，如汽油Costofgoodsavailableforsaleweightedaverageunitcost（cost/units）COSinventoryonhand答答答RealisablevalueNRV：RVsellingcostEstimatedproceedsofsalelesscostsincurredincompletingthelowerofcost&netrealisablevalue（LCNRV）NRV（expectedsellingprice）costNRVunrealisedlosses（如貶值、損壞、過時(shí)gainsunderstateearnings&netassetsfaithfullyrepresent（overestimateNRVcostwritedown答答Matchrevenue&expenseinthesameperiodtheyEffectsonEffectsona