中级财务会计(双语)第四章ppt课件.ppt

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1、Chapter4Inventories:AdditionalIssuesImpairmentofInventoriesImpairmentofinventories(存货的减值):thecostofinventoriesmaynotberecoverable.Thevalueoftheinventoriesdropbelowtheirhistoricalcost.Inventoryvalue

2、incurred:Ifthoseinventoriesaredamaged被损坏Ifinventorieshavebecomewhollyorpartiallyobsolete部分或全部过时Iftheirsellingpriceshavedeclined市价下跌Iftheestimatedcostsofcompletionortheestimatedcoststobeincurredtomakethesalehaveincreased.估计的完工成本或估计的销售费用上涨ImpairmentofInventoriesWhentheimpairmentofinventorieshas

3、incurred,weuseLCMmethodtomeasuretheinventories.LCMmethod:lower-of-cost-or-marketmethod(成本与市价孰低法)ComparecostwithcurrentmarketvalueMarketvalue

4、costofendinginventory”Howtocalculatethe“costofendinginv.”?“Costofendinginventory”iscalculatedbyspecificidentification,averagecost,FIFO,LIFOmethodwhichwerediscussedinChapter3HowtouseLCMmethodWhatisthe“marketvalue”?“Marketvalue”referstothe“Netrealizablevalue(NRV)”ofinventories.Howtocalculatethe

5、“NRV”?Inventoriesheldforsale持有以备出售的存货Suchasfinishedgoods(alsocalledmerchandisinginventory)NRV=estimatedsellingprice–disposalcosts可变现净值=估计售价–处置成本(销售费用及相关税费)HowtouseLCMmethodHowtocalculatethe“NRV”?Inventoriesheldforuseintheproduction持有用于生产的存货Usuallytheyarerawmaterialsorwork-in-process.Alsocalle

6、dmanufacturinginventory.NRV=estimatedsellingprice–estimatedcostsofcompletion–disposalcosts可变现净值=估计售价–至完工时估计将要发生的成本–处置成本(销售费用及相关税费)ExerciseP167E4-2(1)CalculatetheNRVforeachproduct.(2)Determinetheinventory’svalueforeachproductbyapplyingtheLCMmethod.ExerciseP167E4-2OnlytheProduct2isimpaired.Prod

7、uctNRVCostLCM134202028090803605050AdjustingCosttoMarketWhenacompanyusestheLCMmethodtovalueinventories(ifinventoryvalue