弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch05.pptVIP

? Pearson Education, Inc. publishing as Prentice Hall Beams, Advanced Accounting 10e, Ch. 5 Pearson Education Inc., publishing as Prentice Hall Intercompany Sales of Inventory Profits on intercompany sales of inventory All recognized if goods have been resold to outsiders Deferred if the goods are still held in inventory Previously deferred profits in beginning inventory are recognized Consider a FIFO inventory system Beginning inventories are sold Ending inventories are from current period No Intercompany Profits in Inventories Intercompany Profits Only in Ending Inventories Intercompany Prof