立信國際財(cái)務(wù)報(bào)告漢化版Chapter3

1、chapter 3 ias 2 inventories （存貨）introduction（介紹）significant figure on both （兩方面的重要性）statement of financial position （current asse ts） and（資產(chǎn)負(fù)債表（流動(dòng)資產(chǎn)）和income statement （cost of sales and profit）（利潤表（銷售、利潤的費(fèi)用）objective （目的）prescribe the accounting treatment for inventories （規(guī)定存貨的會計(jì)處理）a）provides guidan

2、ce on the determination of cost and its subsequent recognition as an expense（為成本的確定和z后費(fèi)用的確認(rèn)提供指導(dǎo)）b）provides guidance on the cost formulas（提供成木計(jì)算方法指導(dǎo)）inventories（存貨）inventories are defined as:（存貨可以被定義為：）a）assets held for sale in the ordinary course of business,（企業(yè) fl 常持有待售的資產(chǎn)）b）in the process of produ

3、ction for sale and（在為銷售而進(jìn)行的生產(chǎn)過程中）c）in the form of materials or supplies to be consumed in the product!on process or in therendering of services（以材料或用品形式在生產(chǎn)或服務(wù)過程+1被消耗的） raw materials（原材料） work in progress（在產(chǎn)品） finished goods （產(chǎn)成晶）merchandise（庫存商品） amounts allocated to inventory（分配給庫存商品的間接費(fèi)用）measureme

4、nt: cost（計(jì)量:費(fèi)用）includes:（包括）a）costs of purchase, including non-recoverable taxes, transport and handling （net of trade volume rebates）（購買費(fèi)用，包括不可返還的稅費(fèi)、運(yùn)輸費(fèi)、處理費(fèi)（交易額的回扣）b）costs of conversion（轉(zhuǎn)換費(fèi)用）c）other costs to bring inventory into its present condition and location （其他費(fèi)用， 使庫存 成為其目前的狀態(tài)和位置）measurementc

5、ost（費(fèi)用）（計(jì)量）excludes:（排除）abnormal waste（非正常損耗）storage costs （unless necessary for the production process）（存儲成本（除非必要的生產(chǎn)過程）admin overheads not related to production（不涉及到生產(chǎn)的管理費(fèi)用）selling costs （銷售費(fèi)用）interest cost （where settlement is deferred-ias 23 borrowing costs identifies rare circumstances where bor

6、rowing costs ca n be in eluded）（利 息成本）cost of purchase（購買成本）purchase cost（直接購買費(fèi)用）import duties and other taxes （進(jìn) 口關(guān)稅和其他稅費(fèi)）tran sport, handli ng and other cost directly attributable to the acquisiti on of fin ished goods（運(yùn)輸、處理和其他可直接歸屬于購買成品的成本）less any trade discounts （扣除任何商業(yè)折扣）cost of conversion（轉(zhuǎn)換成

7、本）cost directly related to the units of production（與生產(chǎn)直接相關(guān)的成本）fixed and variable production overheads that are incurred in converting materials into finished goods（把材料轉(zhuǎn)變成產(chǎn)成品過程中發(fā)生的固定成本和變動(dòng)成本）fundamental principle（基本原則）inventories are required to be started at the lower of cost and net realizable value

8、 （nrv）. （存 貨以成本和可變現(xiàn)凈值的低者計(jì)量成本與可變現(xiàn)凈值孰低法）net realizable value（可變現(xiàn)凈值）nrv is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs to make the sale.（可變現(xiàn)凈值是日常經(jīng)營活動(dòng)中的售價(jià) 減去完工所需的費(fèi)用以及銷售費(fèi)用）lecture example 1（例一）jessie is trying to value her

9、 inventory. she has the following information available: （jessie 想要 對存貨估價(jià)。她有以下信息：）$selling price （出售價(jià)格）35cost incurred to date （至今發(fā)生的費(fèi)用）20cost of work to complete item （完成這個(gè)項(xiàng)目 工作的費(fèi)用）12selling costs per item （每個(gè)貨物銷售費(fèi)用）1required （問）what is the net realizable value of jessie's inventory? （jessie 存貨

10、的可變現(xiàn)凈值是多少？）measurement（計(jì)量）cost formulas:（成本計(jì)算方法）for non-interchangeable items:（非通用的項(xiàng) fl ）-specific identification（個(gè)別分析）for interchangeable items, either: （通用項(xiàng)目）-fifo （first in first out,先進(jìn)先出發(fā)）-weighted average cost（加權(quán)平均法）use of lifo is prohibited （late in first out,后進(jìn)先出法的使用是被禁止的）measurement techniqu

11、es （計(jì)量方式） standard cost method（標(biāo)準(zhǔn)成本法） takes into account normal levels of materials and supplies, labor, efficiency and capacity utilization. they are regularly reviewed and, if necessary, revised in the light of current conditions.（考慮材料、物資、勞動(dòng)、效率和產(chǎn)能利用率的平均水平。他們定期審查， 如有必要，會在當(dāng)前的條件下進(jìn)行修訂）retail method（零售

12、方法） often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods （常用于零售行業(yè)，用于計(jì)量大量快速周轉(zhuǎn)的有類似利潤率的存貨，使用其 他成本核算方法是不可行的） the cost of the inventory is determined by reducing the sales val

13、ue of the inventory by the appropriate percentage gross margin （存貨的成木由適當(dāng)比例的毛利率降低庫存的銷售 值確定）lecture example 2（例二）on 1 january 20x7, a company held 200 units of finished goods valued at $10 each. during january the following transactions took place.（在 20x7 年的 12 月 1 號，一個(gè)公司擁有 200 個(gè)單價(jià)$10的商品。在12月份發(fā)生了以下的交易

14、）date （日期）un its purchased （買入）cost per unit （買入單價(jià)）10 ja nu ary300$10.8520 ja nu ary350$11.5030 ja nu ary250$13.00sales during january were as follows （12 月的銷售情況）date （口期）units sold （賣出）price per unit （賣出單價(jià)）janu ary 14280$18.00january 21400$18.00january 2880$18.00required （問）determine the valuation of closing inventories and cost of sales using:（計(jì)算期末存貨的彳介值和銷售成本）a）fifo （先進(jìn)先岀法）b）weighted average cost（加權(quán)平均法）revenue （收入）xother operating income （其他營業(yè)收入）xchanges in inventories of finished goods and work in progress x（完工產(chǎn)品和在產(chǎn)品之類存貨的變