会计03（Accounting 03）.docVIP

会计03（Accounting 03） Third chapter inventory In recent years, analysis of the situation: this chapter in recent years, mainly objective problems: 2010 0 points; 6 points in 2009. Key and difficult points are summarized as follows: initial measurement of inventories (inventories obtained from different channels); final inventory measurements (lower costs and net realisable values). Main content explanation: Section 1 confirmation and initial measurement of inventories Inventory confirmation (I) definition Inventory refers to the enterprise in daily activities to hold for sale of finished goods or goods, in the production process in the product, in the production process or the provision of labor in the process of consumption of materials, materials and so on. (two) confirm the conditions 1. the economic interests associated with the inventory are likely to flow into the enterprise 2. the cost of the inventory can be measured reliably Two. Initial measurement of inventories (I) principle Inventories shall be initially measured in accordance with the acquisition cost. Inventory costs include purchasing costs, processing costs, and other costs. Distinguish between specific cases: Commercial enterprise: the purchase of goods for sale, as part of the inventory before the goods have been sold, this part of the inventory for commercial enterprises, no longer processing costs. Manufacturing enterprises: procurement costs, processing costs and other costs (two) specific requirements: 1. purchased inventories (1) purchase price; (2) related taxes: import tariffs; VAT on small-scale taxpayers. Excluding VAT for the average taxpayer. (3) freight and miscellaneous charges: transportation, handling, transportation, insurance, packing, and storage on the way. The travel expenses of the purchaser are not included, as travel expenses and procurement materials are not necessarily one-to-one, and travel expenses are normally included in the period expenses. (4) reasonable loss during tr