开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

gzlun · 2023年02月23日

C如何理解？

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

如题，为什么COGS下降，但Cost of Sales会增加呢？好像没有必然的联系？

添加评论
1 个答案

lynn_品职助教 · 2023年02月23日

嗨，努力学习的PZer你好：


Cost Of Sales就是COGS，销售成本


inventory write down是存货跌价，增加COGS从而减少利润。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 395

    浏览
相关问题

NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 存货减值的话不是cogs增加吗？为什么还需要单独列示？

2024-11-08 16:59 1 · 回答

NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. OCI一般用于记什么呢

2024-11-06 17:19 1 · 回答

NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 课件没有展开说，可以详细说一下美国准则和国际准则分别怎么做吗

2024-08-21 19:18 3 · 回答

NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 减值的COGS增加要单独列示吗？单独列示一项减值损失？

2024-06-26 16:52 1 · 回答