美国CPA考点解析：主要库存成本流转假设

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Primary inventory cost flow assumptions:

主要库存成本流转假设

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.