第8章 存货估值：以成本为基础的方法总结课.ppt

=260,000-200,000非价格下跌导致的存货减少（Inventorydecreasenotbecauseofprice)=60,000-10,000特定商品LIFO-不现实的，耗费大量的时间金钱.特定商品组合LIFO减轻了簿记成本.更不容易减少存货层.以数量为计量基础的，这将导致不合宜的后进先出清算.美元币值LIFO被大多数的公司采用.E8-26SpecialIssuesRelatedtoLIFOLO8Explainthedollar-valueLIFOmethod.比较LIFO的各种方法配比税款收益/改善现金流远期收益套期保值LIFOLO9IdentifythemajoradvantagesanddisadvantagesofLIFO.优点降低收益低估存货实物流转非自愿清算不良的购买习惯缺点LIFO通常会被选择:如果销售价格和收入的增长速度快于成本百货公司或者有相对固定的“基本原料”的行业BasisforSelectionofInventoryMethodLO10Understandwhycompaniesselectgiveninventorymethods.LIFO不适用的情况:价格落后于成本一般使用个别认定法的情况随着产量的增加，单位成本呈下降趋势.戴姆勒克莱斯勒LIFO改为FIFO:交税！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LearningObjectivesHomeworkE8-1E8-4E8-9E8-6E8-11E8-26

InventoryinformationforPart686forthemonthofJune.June 1 Beg.Balance 300units@$10 = $3,000 10 Sold 200units@$24 11 Purchased 800units@$12 = 9,600 15 Sold 500units@$25 20 Purchased 500units@$13 = 6,500 27 Sold 300units@$27Example–PerpetualandPeriodicMethodsCostFlowAssumptionsLO5Describeandcomparethecostflowassumptionsusedtoaccountforinventories.AssumingthePerpetualInventoryMethod（永续盘存法）,computetheCostofGoodsSoldandEndingInventoryunderFIFO,LIFO,andAveragecost.AssumingthePeriodicInventoryMethod（定期盘存法）,computetheCostofGoodsSoldandEndingInventoryunderFIFO,LIFO,andAveragecost.GoodsAvailable$19,100CostFlowAssumptionsLO5Describeandcomparethecostflowassumptionsusedtoaccountforinventories.PerpetualInventoryFIFOMethod+CostFlowAssumptionsLO5Describeandcomparethecostflowassumptionsusedtoaccountforinventories.PerpetualInventoryLIFOMethod+CostFlowAssumptionsLO5Describeandcomparethecostflowassumptionsusedtoaccountforinventories.PerpetualInventoryMovingAve