英文版中级财务会计第4章.pptVIP

Cp4 Inventories: special valuation issues Application of lower of cost or market method Lower cost or market designed market value Net realizable value (ceiling) Replacement cost Net realizable value-normal profit margin (floor) Replacement cost The amount it would cost to replace an asset at current prices. Net realizable value Net realizable value is generally equal to the selling price of the inventory goods less the selling costs 可变现净值=预计售价-预计销售费用-预计销售税金 Lower of Cost or Market E4-1 Herman Company has three products in its ending inventory. Specific per unit data for each of the pro