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gzlun · 2023年02月23日

C如何理解？

  1. CFA I
  2. FRA

NO.PZ2016012102000113

问题如下：

Goodluck Company under IFRS wrote its inventory value down from cost of $10,000 to net realizable value of $8,000. Which of the following is least likely regarding the financial statement effect of this change.

选项：

A.

loss reported as other comprehensive income.

B.

a seperate line item.

C.

increase in cost of sales.

解释：

A is correct.

If inventory writedown, will increase in cost of sales and a seperate line item on the income statement,

考点：LIFO和FIFO

如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）.

如题，为什么COGS下降，但Cost of Sales会增加呢？好像没有必然的联系？

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1 个答案

lynn_品职助教 · 2023年02月23日

嗨，努力学习的PZer你好：


Cost Of Sales就是COGS，销售成本


inventory write down是存货跌价，增加COGS从而减少利润。

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努力的时光都是限量版，加油！

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