存货的期末计量及其账务处理（Final measurement of inventory and its accounting treatment）.docVIP

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存货的期末计量及其账务处理（Final measurement of inventory and its accounting treatment）.doc

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存货的期末计量及其账务处理（Final measurement of inventory and its accounting treatment）

存货的期末计量及其账务处理（Final measurement of inventory and its accounting treatment） November 2008 Vol. ll, issue twenty-second Chinese Management Informatization China Management Informationization Nov..2008 V01.1 1, No.22 Final measurement of inventory and its accounting treatment Xu Rongwei, Gao Juan (Finance Department of Ludong University, Shandong, Yantai 264025) [Abstract] this paper expounds the principles of inventory ending measurement and the indication of inventory impairment, and illustrates the method of determining net realizable value of inventories and its application The accounting method of inventory depreciation provision. Keywords inventory; net realizable value; impairment; value decrease provision; [CLC] weight 30 [document identification code]A [article number]1673-0194 (2008) 22-0035--02 I. The principle of ending inventory measurement Enterprise Accounting Standards No. first - inventory balance sheet Day. Inventories shall be measured at the lower of the cost and net realizable value. Inventory cost Higher than its net realizable value, it should be prepared to inventory depreciation provision. Person in current period Profit and loss. Net realisable value is defined as the decrease in the estimated selling price of inventories in daily activities The estimated costs, estimates, sales charges, and related costs that are expected to occur at the time of completion Amount after tax. Inventory cost refers to the cost of inventory acquisition Purchase costs, processing costs, and other costs. If the inventory cost is less than its variable cost Net value, ending inventory is still measured at cost, at the cost of the balance sheet List: if the cost of inventory is greater than its net realizable value, it indicates that the stock has taken place The ending inventory is measured at the net realisable value and the balance is recognised as less of the asset Value loss. Provision for inventory depreciation. Inventory impairment means the cost of invent