accaf7ias2inventories-資料下載頁
2025-08-12 21:03本頁面
【導讀】Consumablestores. Work-in-process. Finishedgoods. Notapplyto. condition.Including. overheads.Notincluding. Identified,actualorunitcost. interchangeable.First-in-first-out(FIFO). purchased.Last-in-first-out(LIFO). recentlyacquired.Standardcost. Retailmethod. inventories.distributing.isheld.
【正文】 ot specifically reimbursable, can be clearly identified and measured reliably. F7 32 The stage of pletion ? Proportion of contract costs incurred ? Surveys of work performed ? Physical proportion of the contract work pleted F7 33 c o s t s c o n t r a c t e s t i ma t e d t o t a ld a t e to i n c u r r e d c o s t s c o n t r a c tpr i c e c o nt r a c tc e r t i f i e d w o r kContinued ? When calculating the stage of pletion, costs incurred to date exclude – costs relating to future activity ( e. g. cost of materials delivered but not yet used) – payments made to subcontractors in advance of work performed – costs of rectification incurred F7 34 Accounting for construction contract F7 35 工程施工 主營業(yè)務收入 主營業(yè)務成本 合同成本 C ① R② ② E 合同毛利 RE② 存貨跌價準備 資產減值損失（預計） ③ L ③ L 工程結算 應收賬款 現金 billing④ ④ billing receipt⑤ ⑤ receipt Presentation on IS Revenue X Expenses (X) Expected loss (X) Recognised profit/ loss X F7 36 Continued ? If profit has already been taken in one or more earlier periods, the revenue and costs recognised will be the difference between their current levels and those recognised up to the previous ine statement. F7 37 Continued ? Revenue = contract price* stage of pletion – accumulated revenues recognised until last period ? Expense = contract cost* stage of pletion – accumulated cost recognised until last period ? Expected loss = (contract cost – contract price)*(1 stage of pletion) F7 38 Presentation on SFP Costs incurred to date X Recognised profits to date X Recognised losses to date (X) X Progress billings to date (X) Gross amount due from (to)customers CA.(CL.) ? Note: – all of the above amounts are the accumulated amounts until the reporting date. – excess of progress billings to date over the amount received is accounts receivable. F7 39 Disclosure requirements ? Amount of contract revenue recognised as revenue ? Methods used to determine the contract revenue ? Methods used to determine the stage of pletion ? Total costs incurred and recognised profits (less losses) to date ? Advanced received ? Retentions (progress billings not paid until the satisfaction of certain conditions) F7 40 Exercises Example 4, p355 Test1/2, p357 Test3, p358 5d Pilot01 5a Jun02 5c Dec03 5a Jun04 5a Jun06 5 Pilot06 5 Jun11 2note(iii) Dec04 2note(ii) Jun09 2note(vi) Jun10 F7 41
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