问题如下图：
什么是original cost
选项：
A. 
B. 
C. 
解释：
604206109 · 2020年02月12日
同学你好～
Under U.S. GAAP, inventory is reported on the balance sheet at the lower of cost (which is the original cost of $41) or market. Market is usually equal to replacement cost (which is $50), but can not be greater than NRV. NRV can be calculated as selling price minus selling cost, which equals to $40 ($45-$5). 在这里的话，因为41作为original cost还是比40大，所以还是记录40。
一只可爱的猪 · 2020年02月15日
嗯嗯，我懂这个题目。但是我不知道什么是original cost
NO.PZ2016012102000107 问题如下 GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin company's balance.考点存货减值判断 USGAAP下，期末存货减值测试，采用成本与市场价孰低（lower of cost of market）法判断。Market valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 50所以market value = 40。期末存货余额 = 41 market value, 所以期末存货 = market value = 40 期末存货余额 = 41 market value, 所以期末存货 = market value = 40上面这个什么意思？不懂。而且origincosts不是原始最初么？为什么这里译为期末存货余额
NO.PZ2016012102000107问题如下GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin company's balance.考点存货减值判断 USGAAP下，期末存货减值测试，采用成本与市场价孰低（lower of cost of market）法判断。Market valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 50所以market value = 40。期末存货余额 = 41 market value, 所以期末存货 = market value = 40 课件中公式Market=NRV-normprofit margin，这个normprofit margin是什么概念？具体怎么计算？
NO.PZ2016012102000107问题如下GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin company's balance.考点存货减值判断 USGAAP下，期末存货减值测试，采用成本与市场价孰低（lower of cost of market）法判断。Market valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 50所以market value = 40。期末存货余额 = 41 market value, 所以期末存货 = market value = 40 prifloor 是什么概念？40-40*10%=36有什么含义吗？
NO.PZ2016012102000107 $40. $45. B is correct. NRV=selling price-selling cost=45-5=40 because replacement cost($50) is greater thNRV ($40), so market = NRV= $40 choose lower cost (cost,market)=$40 to recorin company's balance.题目哪里可以看出考NRV这个知识点
$40. $45. B is correct. NRV=selling price-selling cost=45-5=40 because replacement cost($50) is greater thNRV ($40), so market = NRV= $40 choose lower cost (cost,market)=$40 to recorin company's balance. Normprofit margen这题是干扰项？