Inventory 存貨 Lower of cost or Net Realisable Value (NRV) 成本與淨變現值孰低法 Financial Accounting 財務會計 Q&A 分析
3.3 هزار بار بازدید -
4 سال پیش
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Financial AccountingLower of cost or
Financial Accounting
Lower of cost or Net Realisable Value (NRV)
Inventory
Example:
ABC Company has a single product. The total costs of its product, estimated selling price, packaging costs, and transportation costs are $200,000, $250,000, $40,000 and $20,000 as at 31 December 2020 respectively.
Required:
Determine the amount of inventory as at 31 December 2020 and prepare the necessary journal entries for the years of 2020. Narrations are not required.
#HKAS2
Lower of cost or Net Realisable Value (NRV)
Inventory
Example:
ABC Company has a single product. The total costs of its product, estimated selling price, packaging costs, and transportation costs are $200,000, $250,000, $40,000 and $20,000 as at 31 December 2020 respectively.
Required:
Determine the amount of inventory as at 31 December 2020 and prepare the necessary journal entries for the years of 2020. Narrations are not required.
#HKAS2
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4 سال پیش
در تاریخ 1399/05/17 منتشر شده
است.
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