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美國CPA考點解析：主要庫存成本流轉(zhuǎn)假設
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Primary inventory cost flow assumptions:
主要庫存成本流轉(zhuǎn)假設
Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.
Instructor’s tips:
Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.
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