金融会计学原理双语.pptxVIP

INVENTORIES AND COST OF SALES存货和商品销售成本;DETERMINING INVENTORY ITEMS确定存货项目;;Goods on Consignment寄售商品;GOODS DAMAGED OR OBSOLETE毁损或过时商品;DETERMINING INVENTORY COSTS确认存货成本;INTERNAL CONTROLS AND TAKING APHYSICAL COUNT内部控制和实物盘点;INVENTORY COSTING UNDER A PERPETUAL SYSTEM永续盘存制下的存货成本计算;INVENTORY COST FLOW ASSUMPTIONS存货成本的流转假设;INVENTORY COST FLOW ASSUMPTIONS存货成本流转假设;INVENTORY COSTING ILLUSTRATION库存成本实例讲解;SPECIFIC IDENTIFICATION个别认定法;SPECIFIC IDENTIFICATION;SPECIFIC IDENTIFICATION个别认定法;FIRST-IN, FIRST-OUT (FIFO)先进先出法;First-In, First-Out (FIFO) ;FIRST-IN, FIRST-OUT (FIFO) 先进先出法;FIRST-IN, FIRST-OUT (FIFO) 先进先出法;LAST-IN, FIRST-OUT (LIFO)后进先出法;LAST-IN, FIRST-OUT (LIFO) 后进先出法;Last-In, First-Out (LIFO) ;LAST-IN, FIRST-OUT (LIFO) 后进先出法;WEIGHTED AVERAGE加权平均法;÷;WEIGHTED AVERAGE加权平均法;WEIGHTED AVERAGE加权平均法;;WEIGHTED AVERAGE加权平均法;QS6-1;FINANCIAL STATEMENT EFFECTSOF COSTING METHODS各种存货成本核算方法对财务报表的影响;Financial Statement Effectsof Costing Methods;QS6-4;TAX EFFECTS OF COSTING METHODS成本核算方法对税收的影响;CONSISTENCY IN USING COSTING METHODS成本核算方法的一致性原则;LOWER OF COST OR MARKET（LCM）成本与市价孰低法;LOWER OF COST OR MARKET成本与市价孰低法;LOWER OF COST OR MARKET成本与市价孰低法;LOWER OF COST OR MARKET成本与市价孰低法;LOWER OF COST OR MARKET成本与市价孰低法;EXERCISE 6-5PROBLEM 6-2A;FINANCIAL STATEMENT EFFECTS OF INVENTORY ERRORS 存货误差对财务报表的影响;FINANCIAL STATEMENT EFFECTS OF INVENTORY ERRORS 存货误差对财务报表的影响;FINANCIAL STATEMENT EFFECTS OF INVENTORY ERRORS存货误差对财务报表的影响;END OF CHAPTER 6;Inventory Turnover;DAYS’ SALES IN INVENTORY