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美國(guó)CPA考點(diǎn)：主要庫存成本流轉(zhuǎn)假設(shè)
既然想要享受成功帶來的幸福感，就不要埋怨行動(dòng)過程中的痛苦與艱難，準(zhǔn)備uscpa考試也是如此。小編為大家準(zhǔn)備了美國(guó)CPA考點(diǎn)：主要庫存成本流轉(zhuǎn)假設(shè)，一起來學(xué)習(xí)吧！
Primary inventory cost flow assumptions:
主要庫存成本流轉(zhuǎn)假設(shè)
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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