HKAS 2 – 存货 (INVENTORIES)

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1、HKALEPrinciplesofAccounts–InventoriesValuationPreparedby:WanCheukYinHKAS2–存貨(INVENTORIES)目錄1.詞彙釋義2.存貨之量度3.存貨數量的測定4.存貨的估值方法1.詞彙釋義存貨(Inventories)存貨即是：-完成品-半製成品-原料HKAS2Inventoriesareassets:(a)Heldforsaleintheordinarycourseofbusiness:or(b)Intheprocessofp

2、roductionforsuchsale;or(c)Intheformofmaterialsorsuppliestobeconsumedintheproductionprocessorintherenderingofservices.例：報販賣報紙中午後報紙售價降低至成本以下淨變現值(NetRealisableValue)HKAS2NetRealisableValueistheestimatedsellingpriceintheordinarycourseofbusinesslesstheest

3、imatedcostsofcompletionandtheestimatedcostsnecessarytomakethesale.淨變現值是估計售價減去到完工所需加添的成本及市場推廣、銷售和分銷將要的一切直接成本HKALEPrinciplesofAccounts–InventoriesValuationPreparedby:WanCheukYin存貨之量度成本與淨變現值孰低(LowerofCostandNetRealisableValue)成本或淨變現值兩者中的較低值HKAS2statedth

4、atinventoriesshouldbemeasuredatthelowerofcostandnetrealizablevalue.存貨成本存貨成本即：-採購成本*-加工成本**-其他成本(CostofInventories)Thecostofinventoriesshouldcompriseallcostsofpurchase,costsofconversionandothercostsincurredinbringingtheinventoriestotheirpresentlocatio

5、nandcondition.**加工成本包括：-直接歸屬產品之成本，如直接人工-生產經常費用*採購成本包括：-購買價值-入口稅-輸入運費，裝卸費及任何其他直接費用-減貿易折扣，回佣和補貼1.存貨數量的測定定期性存貨記錄每一時期紀錄一次(PeriodicInventory)Thetotalsofpurchasesandissues(sales)arerecordedattheendofeachfinancialperiodandthebalanceoftheinventorieswillonlyb

6、ecalculatedattheendofeachperiod.永續性存貨記錄永遠連續，必須配合電子化紀錄(PerpetualInventory)Arunningbalanceismaintainedtorecordthemovementsoftheinventoriesaftereverypurchaseandissue(sale)oftheinventories.HKALEPrinciplesofAccounts–InventoriesValuationPreparedby:WanCheuk

7、Yin存貨的估值方法成本程式(CostFormula)HKASstatedthatthecostofinventoriesofitemsthatarenotordinarilyinterchangeableandgoodsorservicesproducedandsegregatedforspecificprojectsshouldbeassignedbyusingspecificidentificationoftheirindividualcosts.(ex.Antiques,painting

8、s,etc.)HKASalsostatedthatthecostofinventories,otherthanabove-mentionedshouldbeassignedbyusingthefirst-in,first-out(FIFO)orweightedaveragecostformulas.Anentityshallusethesamecostformulaforallinventorieshavingasimilarnatureandusetotheentity.Forinventor