銷售成本與存貨培訓課程-wenkub
2023-03-20 13:26:34 本頁面
【正文】 ueLet’s look at the entries for the Aug. 14 Specific IdentificationExampleCost of Goods Sold for August 31 = $2,6101/24/2023 13廈門大學 MBA中心鄭煒玲Balance Sheet Inventory = $1,395Ine Statement COGS = $4,595Specific Identification Example1/24/2023 14廈門大學 MBA中心鄭煒玲FirstIn, FirstOut Method (FIFO)先進先出法Costs of Goods SoldOldest CostsEnding InventoryRecent Costs1/24/2023 15廈門大學 MBA中心鄭煒玲FIFO Example 先進先出法舉例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廈門大學 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廈門大學 MBA中心鄭煒玲Cost of Goods Sold for August 31 = $2,600FIFO Example1/24/2023 19廈門大學 MBA中心鄭煒玲Balance Sheet Inventory = $1,420Ine Statement COGS = $4,570FIFO Example1/24/2023 20廈門大學 MBA中心鄭煒玲LastIn, FirstOut Method(LIFO) 后進先出法Costs of Goods SoldRecent CostsEnding InventoryOldest Costs1/24/2023 21廈門大學 MBA中心鄭煒玲LIFO Example 后進先出法舉例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廈門大學 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廈門大學 MBA中心鄭煒玲Cost of Goods Sold for August 31 = $2,685LIFO Example1/24/2023 25廈門大學 MBA中心鄭煒玲Balance Sheet Inventory = $1,260Ine Statement COGS = $4,730LIFO Example1/24/2023 26廈門大學 MBA中心鄭煒玲$100 = $2,500 / 25AverageCost Method Example移動平均法舉例ContinueThe average cost per unit must be puted prior to each sale.1/24/2023 27廈門大學 MBA中心鄭煒玲$100 = $2,500 / 25AverageCost Method ExampleContinueThe average cost per unit is $100.Let ’s look at the entries for the Aug. 14 AverageCost
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