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HL · 2022年03月18日

price floor 是什么概念？

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NO.PZ2016012102000107

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.

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 value：market ceiling（NRV），price floor（NRV-profit），replacement的中间价格。

本题NRV = 销售价格 - 销售成本 = 45 - 5=40

price floor = 40 - 40*10% = 36

replance = 50

所以market value = 40。

期末存货余额 = 41 > market value, 所以期末存货 = market value = 40

price floor 是什么概念？40-40*10%=36有什么含义吗？

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Kiko_品职助教 · 2022年03月21日

嗨，从没放弃的小努力你好：


price floor其实就是下限，你不记这个名词也可以。其实就是NRV-profit。40-40*10%=36其实就是NRV-profit，就是看下这道题价格的下限是哪里。这道题RC>NRV，所以其实就直接等于NRV就可以了。

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努力的时光都是限量版，加油！

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