会计太枯燥了,真不适合我,呵呵
呵呵,是亚
不过你又不用学
你也看过阿?!
每人逼我学,我自己逼我自己而已
没看过,只是觉得应该是很枯燥
那你为什么要学
感觉自己财物方面东西知道太少
缺憾阿
呵呵,没有人是全能的
要是能找个老婆懂这些,我也不用看了,N
哈哈,好想法
有目标么?
呵呵,有目标的话,我还用看嘛,
看看那个容易就实现那个,哈哈
呵呵,嗯,这个建议比较有新意,N
好好考虑一下
Suppose that Phil started business on January 1st. During the year he made the following purchases
January 260 units @ $10 per unit = $2,600
May 150 units @ $13 per unit = $1,950
September 200 units @ $16 per unit = $3,200
December 100 units @ $20 per unit = $2,000
Total 710 units $9,750=total purchases for the year
Of these 710 units, suppose 515 were sold during the year leaving 195 units in ending inventory
First in, first out or FIFO:
With FIFO the 515 units sold are assumed to come from the first three purchases made during the year (Jan-Sept). This leaves all 100 units of the December purchase in inventory and 95 of the September purchase in inventory. The COGS is calculated as follows:
January 260 units @ $10 per unit = $2,600
Plus May 150 units @ $13 per unit = $1,950
Plus September 105 units @ $16 per unit = $1,680
Total 515 units $6,230= COGS
This means the valuation for the ending inventory is
September 95 units @ $16 per unit = $1,520
Plus December 100 units @ $20 per unit = $2,000
Total 195 units $3,520= Ending inventory
Advantage: It more accurately reflects the replacement cost of inventory items during periods of inflation.
Disadvantage: It reduces the cost of goods sold during inflationary periods thereby increasing company income tax liability.
Last in, first out or LIFO:
With LIFO the 515 units sold are assumed to come from the last three purchases made during the year (Sept-Dec) and an additional 65 units from the January purchase.
The COGS is calculated as follows:
January 65 units @ $10 per unit = $650
Plus May 150 units @ $13 per unit = $1,950
Plus September 200 units @ $16 per unit = $3,200
Plus December 100 units @ $20 per unit = $2,000
Total 710 units $7,800=COGS
This means the valuation for the ending inventory is
January 195 units @ 10 per unit = $1,950
Total 195 units $1,950= Ending inventory
Note:
Cost of goods available for sale (LIFO) = COGS + Ending inventory = 7,800 + 1,950 = 9,750
Cost of goods available for sale (FIFO) = COGS + Ending inventory = 6,230 + 3,520 = 9,750
其中的COGS是Cost Of Goods Sold的缩写。