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jay1180 · 2022年11月20日

减值和转回的会计分录可以给一下吗，谢谢

  1. CFA I
  2. FRA

NO.PZ2016012101000138

问题如下：

Eric’s Used Book Store prepares its financial statements in accordance with IFRS. Inventory was purchased for £1 million and later marked down to £550,000. One of the books, however, was later discovered to be a rare collectible item, and the inventory is now worth an estimated £3 million. The inventory is most likely reported on the balance sheet at:

选项：

A.

£550,000.

B.

£1,000,000.

C.

£3,000,000.

解释：

B  is correct.

Under IFRS, the reversal of write-downs is required if net realisable value increases. The inventory will be reported on the balance sheet at £1,000,000. The inventory is reported at the lower of cost or net realisable value. Under US GAAP, inventory is carried at the lower of cost or market value. After a write-down, a new cost basis is determined and additional revisions may only reduce the value further. The reversal of write-downs is not permitted.

解析：国际准则下，减值损失可以回转，但又不能超过Cost。现在存货价值3million，cost=1million，所以只能回转到1million。

rt

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2 个答案

lynn_品职助教 · 2022年11月22日

嗨，努力学习的PZer你好：


同学贴出来的两种不一样的助教回答，看上去是一致的哈，首先教材上是这样写的：


在GAAP下，Inventory减值是增加COGS的，并且减值不允许回转。 Any write-down reduces the value of the inventory, and the loss in value (expense) is generally reflected in the income statement in cost of goods sold.

而在IFRS下，Inventory减值是计入expense的，回转时减少COGS。The amount of any reversal of any write-down of inventory arising from an increase in net realisable value is recognised as a reduction in cost of sales (a reduction in the amount of inventories recognised as an expense).


想问一下，到底存货跌价和转回是调COGS还是调inventory impairment gain/loss ？？

那么同学进一步问的这个问题，答案应该是调COGS

存货的减值在 I/S 中一般是计入到资产减值损失科目的。CFA 原版书上写的是也可以记录到 COGS 上（具体说法在下图中标亮的部分），但这不是一个好的选择，因为看不出存货是卖掉了一部分，还是减值了一部分。(更好更普遍地做法是先记inventory impairment gain/loss，待存货发出后再把这一部分结转到COGS.)不过因为我们在CFA学习中还是要按照教材的主流说法来解题，所以我们还是直接记调COGS。

Tips：如果记录在资产减值损失科目上，是不影响 Gross Profit 的；如果记录在COGS 中会影响 Gross Profit。两者都会影响 NI。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

lynn_品职助教 · 2022年11月21日

嗨，从没放弃的小努力你好：


存货历史成本是1m， 后来降低到0.55m，所以我们存货最高只能确认0.55m，所以需要计提减值0.45m。

借：inventory impairment gain/loss 0.45

贷：inventory 0.45

后来市场价又回到了3m，但是由于历史成本只有1million，所以确认的上限就是1million，所以之前计提的0.45m转回，库存成本还是1million。（IFRS下是可以转回的，如果是USGAAP不能，最后还是停在0.55m），与上一笔分录相反即可

借：inventory 0.45

贷：inventory impairment gain/loss 0.45

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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2023-09-28 20:27 1 · 回答

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2022-11-13 21:24 1 · 回答

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