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美國CPA《財務會計與報告》例題（11）
為了幫助廣大學員備戰2014年美國CPA考試，正保會計網校精心為大家整理了美國CPA考試各科目練習題，希望能夠提升您的備考效果，祝您學習愉快！
Types of inventories held for re-sale
Retail Inventory
Raw Materials Inventory
Work in Process Inventory
Finished Goods Inventory
Goods and materials to be included in inventory
Goods in Transit.F.O.B Shipping Point/F.O.B Destination
Sales with a right of return. “Can you reasonably estimate the return?”。If no，do not recognize revenue.If yes，recognize revenue and estimated allowance.
Consigned goods/Public warehouses/Sales with a mandatory buyback/Installment sales
Valuation of Inventory
GR：Inventories should be stated at its cost
In inventory accounting，cost is the sum of the expenditures and charges，direct and indirect，in bringing goods to their required condition or location.
SR1：Precious metal and farm Products
Net Realizable Value(NRV)is an item‘s net selling price less the costs to complete and dispose of the inventory
農產品使用NRV的前提：可按公開市場價格迅速出售、產品可替換、無法確定成本
(SR2)Lower of Cost or Market(LCM)
Market means current replacement cost，provided the current replacement cost does not exceed market ceiling(net realizable value)or fall below market floor(net realizable value reduced by normal profit margin)
Market Ceiling=NRV=Selling price–Costs to complete and dispose
Market Floor=NRV–normal profit
LCM 解題思路
一根數軸畫出來，四個數據要點上。
上限售價減費用，再減利潤為下限。
先將上下兩限點，限定重置區間值。
重置若落區間內，重置上面插大旗。
重置若落區間左，下限上面插大旗。
重置若落區間右，上限上面插大旗
成本點上標小旗，理應跟在大旗后。
若是小旗在前面，差額要把減值提。
【我要糾錯】 責任編輯：小敏
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