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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!


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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

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