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临江仙 · 2022年09月23日

关于original costs

NO.PZ2016012102000107

问题如下:

Goodluck Company sells running shoes.

Under US GAAP, company should record cost of shoes is :

选项:

A.

$38.

B.

$40.

C.

$45.

解释:

B is correct.

NRV=selling price-selling cost=45-5=40

because replacement cost($50) is greater than NRV ($40), so market = NRV= $40

choose lower cost (cost,market)=$40 to be recorded in 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 value:market ceiling(NRV),price floor(NRV-profit),replacement的中间价格。

本题NRV = 销售价格 - 销售成本 = 45 - 5=40

price floor = 40 - 40*10% = 36

replance = 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original costs不是原始最初么?为什么这里译为期末存货余额

1 个答案
已采纳答案

Kiko_品职助教 · 2022年09月26日

嗨,从没放弃的小努力你好:


我们通过做减值测试判断出存货只值40,但是现在记录的原始cost还是41,所以我们应该让存货等于减值之后的40才对。

这里意为原始最初,和期末存货余额,都是一样的,他都是代表资产负债表里记录的存货的价值。

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