銷(xiāo)售成本與存貨培訓(xùn)課程-文庫(kù)吧
2025-02-19 13:26 本頁(yè)面
【正文】 ermine the unit cost for the Sept. 10 sale?1/24/2023 10廈門(mén)大學(xué) MBA中心鄭煒玲Information for the Following Inventory Examples The Bike Company (TBC)1/24/2023 11廈門(mén)大學(xué) MBA中心鄭煒玲Specific Identification 個(gè)別計(jì)價(jià)法舉例The Cost of Goods Sold for the August 14 sale is $1,985, leaving $515 and 5 units in inventory. ContinueLet’s look at the entries for the Aug. 14 Specific IdentificationExampleCost of Goods Sold for August 31 = $2,6101/24/2023 13廈門(mén)大學(xué) MBA中心鄭煒玲Balance Sheet Inventory = $1,395Ine Statement COGS = $4,595Specific Identification Example1/24/2023 14廈門(mén)大學(xué) MBA中心鄭煒玲FirstIn, FirstOut Method (FIFO)先進(jìn)先出法Costs of Goods SoldOldest CostsEnding InventoryRecent Costs1/24/2023 15廈門(mén)大學(xué) MBA中心鄭煒玲FIFO Example 先進(jìn)先出法舉例The Cost of Goods Sold for the August 14 sale is $1,970, leaving $530 and 5 units in inventory. ContinueLet’s look at the entries for the Aug. 14 RetailCostContinueA similar entry is made after each sale.FIFO Example1/24/2023 17廈門(mén)大學(xué) MBA中心鄭煒玲Additional purchases were made on August 17 and August 28.On August 31, an additional 23 units were sold.ContinueFIFO Example1/24/2023 18廈門(mén)大學(xué) MBA中心鄭煒玲Cost of Goods Sold for August 31 = $2,600FIFO Example1/24/2023 19廈門(mén)大學(xué) MBA中心鄭煒玲Balance Sheet Inventory = $1,420Ine Statement COGS = $4,570FIFO Example1/24/2023 20廈門(mén)大學(xué) MBA中心鄭煒玲LastIn, FirstOut Method(LIFO) 后進(jìn)先出法Costs of Goods SoldRecent CostsEnding InventoryOldest Costs1/24/2023 21廈門(mén)大學(xué) MBA中心鄭煒玲LIFO Example 后進(jìn)先出法舉例The Cost of Goods Sold for the August 14 sale is $2,045, leaving $455 and 5 units in inventory. ContinueLet‘s look at the entries for the Aug. 14 LIFO ExampleRetailCostContinueA similar entry is made after each sale.1/24/2023 23廈門(mén)大學(xué) MBA中心鄭煒玲LIFO ExampleAdditional purchases were made on August 17 and August 28.On August 31, an additional 23 units were sold.Continue1/24/2023 24廈門(mén)大學(xué) MBA中心鄭煒玲Cost of Goods Sold for August 31 = $2,685LIFO Example1/24/2023 25廈門(mén)大學(xué) MBA中心鄭煒玲Balance Sheet Inventory = $1,260Ine Statement COGS = $4,730LIFO Example1/24/2023 26廈門(mén)大學(xué) MBA中心鄭煒玲$100 = $2,500 / 25
高考資料相關(guān)推薦
鄂ICP備17016276號(hào)-1