开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

啵啵啵啵啵啵儿儿 · 2020年08月19日

问一道题:NO.PZ201601210100015207

* 问题详情,请 查看题干

问题如下:

7. Ignoring any tax effect, the 2009 net realisable value reassessment for the black licorice jelly beans will most likely result in:

选项:

A.

an increase in gross profit of CHF 7,775.

B.

an increase in gross profit of CHF 11,670.

C.

no impact on cost of sales because under IFRS, write-downs cannot be reversed.

解释:

A   is correct.

Gross profit will most likely increase by CHF 7,775. The net realisable value has increased and now exceeds the cost. The write-down from 2008 can be reversed. The write-down in 2008 was 9,256 [92,560 × (4.05–3.95)]. IFRS require the reversal of any write-downs for a subsequent increase in value of inventory previously written down. The reversal is limited to the lower of the subsequent increase or the original write-down. Only 77,750 kilograms remain in inventory; the reversal is 77,750 × (4.05–3.95) = 7,775. The amount of any reversal of a write-down is recognised as a reduction in cost of sales. This reduction results in an increase in gross profit.

老师,好:


reverse使NRV上升了0.1,我理解。但直接乘以ending inventory就得出profit increased value我没太理解。gross profit increased不应该是COGS的减少值么?


还有第一个条件FIFO cost of inventory该怎么理解。谢谢。

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年08月19日

嗨,努力学习的PZer你好:


FIFO Cost of Inventory就是理解成库存成本就可以了,FIFO只是在表明出货计算是先进先出法。

因为题目中给的是单位成本的转会0.1,所以乘以数量得出的就是绝对值。

这里gross profit上升对应的是COGS是减少的,库存金额是上升的。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


  • 1

    回答
  • 0

    关注
  • 527

    浏览
相关问题

NO.PZ201601210100015207 想问问老师这道题算减值的意义是啥 NRV并没有被减值影响呀

2021-06-30 16:28 1 · 回答

NO.PZ201601210100015207 increase in gross profit of CHF 11,670. no impaon cost of sales because unr IFRS, write-wns cannot reverse A is correct. Gross profit will most likely increase CHF 7,775. The net realisable value hincreaseannow excee the cost. The write-wn from 2008 creverse The write-wn in 2008 w9,256 [92,560 × (4.05–3.95)]. IFRS require the reversof any write-wns for a subsequent increase in value of inventory previously written wn. The reversis limiteto the lower of the subsequent increase or the originwrite-wn. Only 77,750 kilograms remain in inventory; the reversis 77,750 × (4.05–3.95) = 7,775. The amount of any reversof a write-wn is recognisea rection in cost of sales. This rection results in increase in gross profit. 解析题目问不考虑tax,根据blacklicorijelly beans这项存货2009年的NRV,会导致下列哪项结果。 公司遵循IFRS,因此存货减值测试是用账面价值和NRV比较,如果账面价值高于NRV,则需要减值。这一题看最后一个表格,在2008年时存货的成本是每单位4.05,而NRV是3.95,所以减值=(4.05-3.95)*92,560=9,256 在2009年,NRV上升到了4.2,此时账面价值是3.95,减值前成本是4.05,因为回转不能超过减值前的历史成本,所以最多只能回转到4.05. 每单位可以回转4.05-3.95,一共有77,750公斤,所以总共可以回转77,750*(4.05-3.95)=7,775,A正确,B不正确。 C说国际准则下存货减值不允许回转,说法错误,国际准则允许回转,但回转后价值不能超过减值前历史成本,美国准则是不允许回转。 请问这道题和gross profit什么关系

2021-02-25 10:48 2 · 回答

在2009年,NRV上升到了4.2,成本是4.05,因为回转不能超过历史成本,所以最多只能回转到4.05. 每单位可以回转4.05-3.95,一共有77750公斤,所以总共可以回转77750*(4.05-3.95)=7775 问4.05-3.95不能理解,2009年成本是4.05,不是4.05-4.05=0吗? 如果2009年NRV上升到了4.3,成本是4.01,则能回转4.05-4.01=0.04,还是4.05-3.95?

2020-05-27 22:32 1 · 回答

    完全读不懂...这是真题会有的难度吗...

2018-12-04 21:30 1 · 回答