在F7的考试中,存货的价值计算是一个重要的知识点,也是企业经营中常见的会计处理,更关系到企业的成本控制,所以应当熟练掌握库存价值的计量方法。
下面就以一道例题来加深对这部分知识的理解:
The inventory value for the financial statements of Q for the year ended 31 December 20X1 was based on an inventory count on 4 January 20X2, which gave a total inventory value of $836,200.
Between 31 December and 4 January 20X2, the following transactions were recorded:( $)
Purchases of goods for resale 8,600
Sales revenue (gross profit margin 30%) 14,000
Faulty goods returned by Q to supplier 700
What is the carrying amount of inventory that should be included in the financial statements as at 31 December 20X1?
A $818,500
B $834,300
C $838,100
D $853,900
【答案】C
【解析】836,200 – 8,600 + 700 + (14,000 × 70%) = $838,100
The inventory value for the financial statements of Q for the year ended 31 December 20X1 was based on an inventory count on 4 January 20X2, which gave a total inventory value of USD836,200.
在20X1年12月31日Q公司的财务报表中,存货价值是基于在20X2年1月4日的存货盘点,库存总价值为USD836200。
Between 31 December and 4 January 20X2, the following transactions were recorded:
在20X1年12月31日至20X2年1月4日之间,有如下交易被记录: ($)
Purchases of goods for resale 8,600
Sales revenue (gross profit margin 30%) 14,000
Faulty goods returned by Q to supplier 700
购买转售货物 USD 8,600
销售收入(毛利率30%)USD14,000
向供应商返回的次品 USD 700
What adjusted figure should be included in the financial statements for inventories at 31 December 20X1?
这道题求的是在20X1年12月31日,存货在财务报表中的价值应为多少。
题目中给出20X2年1月4日的存货价值,又给出了12月31日至1月4日这期间的交易记录,只要倒挤出20x1年year end的存货价值即可。
836,200 – 8,600 + 700 + (14,000 × 70%) = USD838,100
836,200 - 8,600(在12月31日之后购买的货物)
+ 700(在12月31日之后返还给供应商的次品)
- 14,000 * 70%(在12月31日之后的销售收入 * 70%,为成本)
= 838,100(即为在20X1年year end的存货价值)
想了解更多关于存货计量或ACCA相关知识,欢迎查询正保会计网校ACCA专栏。
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