Subsequent measurement（后期計(jì)量）是什么2_2020年ACCA考試FR知識(shí)點(diǎn)
2021年4月ACCA考試備考正在進(jìn)行中，還沒(méi)有報(bào)考的小伙伴們要抓緊時(shí)間了，今天東奧小編為大家整理了ACCA考試相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Subsequent measurement后期計(jì)量
【知識(shí)點(diǎn)】
Subsequent measurement后期計(jì)量
Subsequent measurement后期計(jì)量
Cost of inventory shall be assigned by using the first-in, first-out (FIFO) or weighted average cost formula
Measured at lower of Cost and Net Realizable Value
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale
Any write-down of inventories to net realisable value and all losses should be recognised immediately
Any reversal of any write-down of inventories shall be recognized
凡事預(yù)則立不預(yù)則廢，備考ACCA考試，一定要提前做好準(zhǔn)備，腳踏實(shí)地備考，最后，預(yù)祝大家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第44講
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