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时间:2020-06-01
《简明会计英语教程教学课件作者牛国崎unit9.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Unit9Whatisinventoryaccounting?1243359.1aWhatisinventory?9.1bWhatisinventoryaccounting?9.1cWhatisthepurposeofinventoryaccounting?9.1dWhatarethemethodsofinventoryaccounting?9.2Coreaccountingterms下一页返回Unit9Whatisinventoryaccounting?67938109.3Extendedwords9.4Notes9.5Reinforcementexercise9.
2、6Accounting-relatedknowledgeComparisonsbetweenvariousmethodsofinventoryaccounting9.7ExtendedreadingInventoryturnover上一页返回Unit9Whatisinventoryaccounting?Coretermsreminder核心术语提示存货核算存货成本核算先进先出法后进先出法加权平均法个别识别法inventoryaccountinginventorycostingFIFOMethodLIFOMethodWeightedAverageMethodSpecif
3、icIdentificationMethod返回9.1aWhatisinventory?Inventoryreferstostocksofanythingnecessarytodobusiness.Rawmaterials,goodsinprocessandfinishedgoodsallrepresentvariousformsofinventory.Inventoriesareconsideredcurrentassetsinthattheyusuallyaresoldwithinayearorwithinacompany’soperatingcycle.Furt
4、hermore,inventoriesmakeupthemostvaluablecurrentassetsformostbusinesses.返回9.1bWhatisinventoryaccounting?Inventoryaccountingistheprocessofdeterminingandkeepingtrackoftheinventorycosts.Inventorycostsrefertoallthecostsacompanyincurstoobtainmerchandise,includingtheactualmerchandisecostsaswel
5、lascostsofshipping,receiving,holdingandhandling.返回9.1cWhatisthepurposeofinventoryaccounting?Properinventoryaccountingenablescompaniestorepresenttheirnetincomeaccurately.Todoso,accountantsmustusetheappropriatemethodsformeasuringinventory,becauseinaccurateinventoryamountsorvaluescanmakea
6、companyseemmoreprofitablethanitreallyisandcanmisrepresentacompanyinitsfinancialstatements.返回9.1dWhatarethemethodsofinventoryaccounting?Astartingpointforinventoryaccountingistodeterminethecostofmerchandisethathasbeensoldwithinagivenaccountingperiod,whichisreferredtoasthe“costofgoodssold
7、”.However,thereareafewmethodsusedinmeasuringsuchcosts.1.SpecificIdentificationMethodIfacompanyknowsthecostofeveryindividualitemthatissold,thenitisoperatingundertheSpecificIdentificationMethod.Thismethodworkswellwhentheinventorylevelacompanyisholdingislimited,thevalueofitsinvent
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