cima-co2課程ppt(3)(參考版)
2024-10-19 15:58本頁面
【正文】 Slide 111 Cost of goods sold and inventories Chapter 11 Slide 112 Inventory Goods owned and held for sale to customers Current asset Inventory Defined Slide 113 INCOME STATEMENT Revenue Cost of goods sold Gross profit Expenses Net ine As purchase costs (or manufacturing costs) are incurred as goods are sold BALANCE SHEET Current assets: Inventory $ $ $ The Flow of Inventory Costs Slide 114 The cost of goods sold $ Opening inventory x Add: Purchase/Cost of production x
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