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我又想你了 · 2024年05月18日

c选项翻译一下

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

NO.PZ202308140300007502

问题如下：

Q. What is the most likely justification for Century Chocolate’s choice of inventory valuation method for its purchased finished goods?

选项：

A.It is the preferred method under IFRS.

B.It allocates the same per unit cost to both cost of sales and inventory.

C.Ending inventory reflects the cost of goods purchased most recently.

解释：

C is correct. The carrying amount of inventories under FIFO will more closely reflect current replacement values because inventories are assumed to consist of the most recently purchased items. FIFO is an acceptable, but not preferred, method under IFRS. Weighted average cost, not FIFO, is the cost formula that allocates the same per unit cost to both cost of sales and inventory.

c选项没看懂，请老师翻译一下

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1 个答案

lynn_品职助教 · 2024年05月20日

嗨，从没放弃的小努力你好：


1、IFRS没有规定最合适的是什么方法，企业选择适合自己的方法来用即可。


国际准则允许FIFO，weighted average cost; and specific identification三种方法，FIFO是计量最简单的，基于先进先出的假设。


计量最精确的肯定是specific identification，但是这种计量方法对于存货量大，存货种类相同的企业来说cost-benefit角度看又不太合适。


所以企业适用于哪种存货计量方法，要看企业特点。


2、题干问公司用最近的进货价值来value期末存货。问这种存货计量方法是什么。说的就是FIFO的定义。


FIFO是先进来的先出去，也就是COGS用的是以前的存货价值，inventory用的是最近的进货价值，这种方法就是FIFO。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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