清华经管会计学原理Chapter07.ppt

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1、Chapter7ReportingandInterpretingCostofGoodsSoldandInventoryLearningObjectivesToidentifytheamountsthatshouldbeincludedininventory(存货)andtodetermineCOGS(销售成本).LO1CostsIncludedinInventoryPurchasesThecostprinciplerequiresthatinventoryberecordedatthepricepaidortheconsiderationgive

2、n.InvoicePriceFreightInspectionCostsPreparationCostsFlowofInventoryCostsMerchandisePurchasesCostofGoodsSoldMerchandiseInventoryMerchandiserRawMaterialsRawMaterialsInventoryWorkinProcessInventoryFinishedGoodsInventoryCostofGoodsSoldManufacturerDirectLaborFactoryOverhea

3、dNatureofCostofGoodsSoldBeginningInventoryPurchasesforthePeriodEndingInventory(BalanceSheet)GoodsavailableforSaleCostofGoodsSold(IncomeStatement)Beginninginventory+Purchases=GoodsAvailableforSaleGoodsAvailableforSale–Endinginventory=CostofgoodssoldLearningObjectivesReportinv

4、entoryandCOGSusingthefourinventorycostingmethods.LO2InventoryCostingMethodsSpecificIdentification个别认定法FIFO先进先出法LIFO后进先出法WeightedAverage加权成本法InventoryCostingMethodsTotalDollarAmountofGoodsAvailableforSaleEndingInventoryCostofGoodsSoldInventoryCostingMethodSpecificIdentification-

5、个别认定法Whenunitsaresold,thespecificcostoftheunitsoldisaddedtocostofgoodssold.CostFlowAssumptions-成本流动假设Thechoiceofaninventorycostingmethodisnotbasedonthephysicalflowofgoodsonandofftheshelves.FIFOLIFOWeightedAverageFirst-In,First-OutMethod-先进先出法CostofGoodsSoldOldestCostsEndingInve

6、ntoryRecentCostsFirst-In,First-OutRemember:Thecostsofmostrecentpurchasesareinendinginventory.Startwith11/29andaddunitspurchaseduntilyoureachthenumberinendinginventory.First-In,First-OutFirst-In,First-OutFirst-In,First-OutNow,wehaveallocatedthecosttoall1,200unitsinendinginventor

7、y.First-In,First-OutNow,wehaveallocatedthecosttoall1,050unitssold.First-In,First-OutHereisthecostofendinginventoryandcostofgoodssoldusingFIFO.Last-In,First-OutMethod-后进先出法EndingInventoryCostofGoodsSoldOldestCostsRecentCostsLast-In,First-OutRemember:Thecostsoftheoldestpurchasesa

8、reinendinginventory.Startwithbeginninginventoryandaddu