HKAS2–存货(INVENTORIES)..docVIP

HKAS 2 – 存貨 (INVENTORIES) 目錄 詞彙釋義 存貨之量度 存貨數量的測定 存貨的估值方法 詞彙釋義 存貨 (Inventories) HKAS 2 Inventories are assets: Held for sale in the ordinary course of business: or In the process of production for such sale; or In the form of materials or supplies to be consumed  in the production process or in the rendering of services. 淨變現值 (Net Realisable Value) HKAS 2 Net Realisable Value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 存貨之量度 成本與淨變現值孰低 (Lower of Cost and Net Realisable Value) HKAS 2 stated that inventories should be measured at the lower of cost and net realizable value. 存貨成本 (Cost of Inventories) The cost of inventories should comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. 存貨數量的測定 定期性存貨記錄 (Periodic Inventory) The totals of purchases and issues (sales) are recorded at the end of each financial period and the balance of the inventories will only be calculated at the end of each period. 永續性存貨記錄 (Perpetual Inventory) A running balance is maintained to record the movements of the inventories after every purchase and issue (sale) of the inventories. 存貨的估值方法 成本程式(Cost Formula) HKAS stated that the cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects should be assigned by using specific identification of their individual costs. (ex. Antiques, paintings, etc.) HKAS also stated that the cost of inventories, other than above-mentioned should be assigned by using the first-in, first-out (FIFO) or weighted average cost formulas. An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified. 1. 專門認定