存貨計價是什么_2024年ACCA考試MA知識點
砥礪前行不畏懼，奮發向前不停息。成就自己，鑄就輝煌人生。acca有15門課程，同學們需通過13門。同學們在備考期間需要嚴格執行備考計劃，加強習題練習。今天整理了MA科目Valuation of inventory（存貨計價）相關知識點，準備參加考試的同學們來看看吧。
【內容導航】
Valuation of inventory-存貨計價
【知識點】
Valuation of inventory-存貨計價
Valuation of inventory-存貨計價
There are 4 methods of valuing inventory:
(1) Specific identification
(2) First-in-first-out (FIFO) - Assumes goods are sold in order of their receipt, i.e. first price in is the first price out.
(3) Last-in-first-out (LIFO) - Assumes goods are sold in the reverse order of their receipt, i.e. last price in is the first price out. (not allowed in IAS2).
(4) Weighted average cost - The weighted average stock valuation method is further subdivided into:
? Cumulative weighted average pricing (AVCO)
? Periodic weighted average
奮斗不止，進步無止境，讓人生在追求中煥發光彩。以上就是為大家整理的MA科目考試知識點了，2024年6月acca考試在即，請同學們抓緊時間報名。
注：來自Keryn Yin老師23年基礎精講班第16講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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