高等学校经管类规划教材:会计英语教程 ... Estimating Inventories(预计存货) The Valuation ofMerchandise(存货的期末计价) Property,Plant,and Equipment(PPE)(不动产、厂房和设备) ...
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在先进先出法下,假设企业首先销售最早购入的商品,期末存货按最近的购货价格计价。
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
期末存货根据最先购入存货所支付的价格计价。
Ending inventory is valued on the basis of prices paid for the units first acquired.
然而,这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。
However, it consequently prices the ending inventory at the older, less realistic unit price.
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