存貨計價是什么_2024年ACCA考試MA知識點(diǎn)
砥礪前行不畏懼，奮發(fā)向前不停息。成就自己，鑄就輝煌人生。acca有15門課程，同學(xué)們需通過13門。同學(xué)們在備考期間需要嚴(yán)格執(zhí)行備考計劃，加強(qiáng)習(xí)題練習(xí)。今天整理了MA科目Valuation of inventory（存貨計價）相關(guān)知識點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Valuation of inventory-存貨計價
【知識點(diǎn)】
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(jìn)步無止境，讓人生在追求中煥發(fā)光彩。以上就是為大家整理的MA科目考試知識點(diǎn)了，2024年6月acca考試在即，請同學(xué)們抓緊時間報名。
注：來自Keryn Yin老師23年基礎(chǔ)精講班第16講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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