存货与已销商品成本.pptVIP

CHAPTER 10 Inventories and the Cost of Goods sold 第十章 存货和已销商品成本 Vocabulary (page 491) Key Terms Introduced or Emphasized in Chapter 10 Average-cost method  平均成本法(p.469) A method of value all units in the inventory at the same average per-unit cost, which is recomputed after every purchases. 平均成本法，是在每次购货之后，重新计算存货单位成本，使所有存货都按照相同的平均单位成本计价的一种方法。 Consistency(in inventory valuation) (存货计价的）一贯性 (p.475) An accounting standard that calls for the use of the same method of inventory pricing from year to year, with full disclosure of any change in method. Intended to make financial statements comp