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Olivia.W🌸 · 2023年10月11日

存货减值损失会影响COGS?中国的准则是不是不影响COGS,因为分录是 借 资产减值损失 贷存货跌价准备

NO.PZ2016012102000192

问题如下:

If a firm recognized an impairment of its long-lived depreciable asset in this year, which of the following statement would be least appropriate?

选项:

A.

The recognition would decrease the pretax income in this year.

B.

The recognition would not change the tax payable in this year.

C.

The recognition would increase the COGS in this year.

解释:

C is correct.

Impairment charges should be recognized as a loss before tax rather than an increase of COGS---an item would be recgnized in the inventory writedown.

The taxpayable would only be changed when the loss was realized.

考点: 资产减值,tax reporting & financial reporting

当期发生的资产减值应确认为税前的损失,影响税前利润(pretax income)。资产减值,与存货减值不同,不会增加销售成本(COGS)

应纳税所得计算中,只有考虑实际已经发生的损失。(资产减值只在资产出售时,才会被税务局确认为损失,影响当期应纳税所得额)

存货减值损失会影响COGS?中国的准则是不是不影响COGS,因为分录是 借 资产减值损失 贷存货跌价准备

1 个答案

王园圆_品职助教 · 2023年10月12日

同学你好,中国的会计准则是怎么规定的,助教无法回答你哦,因为这不是CFA的范围了,助教也确实不清楚

但是US GAAP和IFRS下存货价值的调整确实是直接增加当年的COGS的

请看以下讲义截图黄色部分,对两个准则其实都是适用的,只是IFRS允许存货价值转回,US GAAP不允许而已


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