F3(7)ppt课件

Chapter7Inventory,Objectives:definitionsofinventory(fromIAS2)TheStatementofprofitorloss:costofgoodsoldhowtocalculateStatementoffinancialposition:closinginventoryaccountingforcalculate,1,1Definitions(fromIAS2)P123,Thestandardgivesthefollowingimportantdefinitions.Inventoriesareassets:HeldforsaleintheordinarycourseofbusinessIntheprocessofproductionforsuchsaleIntheformofmaterialsorsuppliestobeconsumedintheproductionprocessorintherenderingofservices,2,1Definitions(fromIAS2):,InventoriesInclude:GoodspurchaseandheldforresaleFinishedgoodsproducedWorkinprogress（WIP）beingproducedRawmaterials,3,Openinginventory+Purchase,Costofgoodssold,Closinginventory,Statementoffinancialposition,statementofprofitorloss,可供销售的存货,4,Importantequation:,Openinginventory+purchaseclosinginventory=costofgoodsold.,1costofgoodssold,Howinventoryinfluencethestatementofprofitorloss,利润表的项目,Salescostofgoodssold=grossprofit,5,（1）Purchase:,2AccountingforopeningandclosinginventoriesP112,dr.purchase.(expenseaccount)cr.Cashortradeaccountpayable,6,“Inventory”只有在期末时采用，通过计价，将库存存货计入“Inventory”,平时购入的存货都记入“Purchase”,（2）attheendofperiod：dr.P/Lcr.Purchasedr.Inventory(closinginventoryvalue)cr.P/L,资产负债表的项目,7,（3）下期期初dr.P/Lcr.Inventory（valueofopeninginventory）,8,P/La/c,Openinginventory,purchase,sales,Closinginventory,Grossprofitc/d,Grossprofitb/d,Otherexpenses,Netprofit(transferredtocapitalaccount),P113question,9,3CountingInventories,Countinginventories（P116）Physicalcount(实地盘存法）实地盘存，是平时账簿中登记财产的增加数，不登记减少数，月末，对各项财产物资进行盘点根据实地盘点确定期末存货数。,10,Continuousinventoryrecords(永续盘存法）永续盘存制是对存货的增加（receipts)和减少(issues)，平时都要连续地记入有关账薄，并随时结出账面余额的一种核算方法。,3CountingInventories,11,DefinitionCostofgoodssoldAccountingforinventoryopeninginventoryvalued200,000Duringtheyearpurchasedoncashatacostof600,000Closinginventoryvalued300,000,review,12,4valuingInventories(P116),IAS2state:Attheendofanaccountingperiod,theinventoryshouldbevaluedatthelowerofNRVorcost.(期末存货计量原则：成本和可变现净值孰低原则）NRV：Netrealisablevalue以预计售价减去进一步加工成本和预计销售费用以及相关税费后的净值,NRV=sellingpricecosttocomplete-costtosell,13,4valuingInventories(P116),NRV：NetrealisablevalueItisacceptabletogroupsimilaritemsintocategoriesandperformthecomparisonofcostandNRVcategorybycategoryP118question,14,Costofcarriageinwards:(进货运费）Isusuallyaddedtothecostofpurchases.Costofcarriageoutwards(销货运费）IsasellinganddistributionexpenseintheI/SP1101.6Example,1.5Thecostofcarriageinwardsandoutwards,15,Determiningthepurchasecost(期末存货计价）FIFO(Firstin,firstout)AVCO(Averagecost)LIFO(Lastin,firstout)IAS2doesnotpermittheuseofLIFO,4.3determiningthepurchasecost（P118),16,先进先出法是指根据先入库先发出的原则，对于发出的存货以先入库存货的单价计算其发出成本。采用这种方法的具体做法是：先按存货的期初余额的单价计算发出存货的成本，领发完毕后，在按第一批次入库的存货的单价计算，依此从前向后类推，计算发出存货和结余存货的成本。（适合永续盘存制）,FIFO,17,FIFO,18,移动加权平均法（continuousweightedaverageprice）是指以计算出的加权平均单位成本，作为在下次进货前计算各次发出存货成本依据的一种方法。每次新购入一批存货就要重新计算一次加权平均单价加权平均单位成本=,AVCO（加权平均法）,每次进货的成本+原有存货的成本,进货的数量+原有存货的数量,19,AVCO（加权平均法）,20,月末一次加权平均法（periodicweightedaverageprice）是指在月末计算出的加权平均单位成本,以此单位成本来计算发出的存货成本和期末结存的成本。适合于实地盘存制加权平均单位成本=,AVCO（加权平均法）,期初存货成本+本期新购存货的成本,期初数量+本期新购存货的数量,21,Differentinventoryvaluationhaveproduceddifferentcostofsalesfigures,andthereforedifferentprofit.在通货膨胀时期，FIFO使closinginventoryupcast,costofgoodssoldundertake,netprofitupcast.,4.6Inventoryvaluationandprofit,22,1.7goodswrittenoffandwrittendown,Writtenoff（冲销）:thevalueisnothing,iftheyareworthlessWrittendown（减值）:thevalueisthenetrealisablevalue(NRV),ifthisvalueislessthanoriginalcost,23,Whengoodsarelost,stolenorthrownawayasworthless,thebusinesswillmakealossonthosegoods.Thevalueoftheinven