Jiarong · 2020年02月15日
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.
为什么说RC>NRV不合理？在市场上买一个新的的价格高于现有存货的销售价格减去销售成本难道不是很正常的吗？
NO.PZ2016012102000107 问题如下 GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin 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 valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 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origincosts不是原始最初么？为什么这里译为期末存货余额
NO.PZ2016012102000107问题如下GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin 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 valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 50所以market value = 40。期末存货余额 = 41 market value, 所以期末存货 = market value = 40 课件中公式Market=NRV-normprofit margin，这个normprofit margin是什么概念？具体怎么计算？
NO.PZ2016012102000107问题如下GoouCompany sells running shoes. Unr US GAAP, company shoulrecorcost of shoes is : A.$38. B.$40. C.$45. B is correct.NRV=selling price-selling cost=45-5=40because replacement cost($50) is greater thNRV ($40), so market = NRV= $40choose lower cost (cost,market)=$40 to recorin 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 valuemarket ceiling（NRV），prifloor（NRV-profit），replacement的中间价格。本题NRV = 销售价格 - 销售成本 = 45 - 5=40prifloor = 40 - 40*10% = 36replan= 50所以market value = 40。期末存货余额 = 41 market value, 所以期末存货 = market value = 40 prifloor 是什么概念？40-40*10%=36有什么含义吗？
NO.PZ2016012102000107 $40. $45. B is correct. NRV=selling price-selling cost=45-5=40 because replacement cost($50) is greater thNRV ($40), so market = NRV= $40 choose lower cost (cost,market)=$40 to recorin company's balance.题目哪里可以看出考NRV这个知识点
$40. $45. B is correct. NRV=selling price-selling cost=45-5=40 because replacement cost($50) is greater thNRV ($40), so market = NRV= $40 choose lower cost (cost,market)=$40 to recorin company's balance. Normprofit margen这题是干扰项？
