中级财务会计(双语)第四章PPT资料.ppt

中级财务会计(双语)第四章PPT资料.ppt

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thecostofinventoriesmaynotberecoverable.Thevalueoftheinventoriesdropbelowtheirhistoricalcost.InventoryvaluecostImpairmentofInventoriesHowdoweknowwehaveanimpairmentofinventories?

如何判断存货存在减值迹象？

Impairmentisincurred:

Ifthoseinventoriesaredamaged被损坏被损坏Ifinventorieshavebecomewhollyorpartiallyobsolete部分或全部过时部分或全部过时Iftheirsellingpriceshavedeclined市价下跌市价下跌Iftheestimatedcostsofcompletionortheestimatedcoststobeincurredtomakethesalehaveincreased.估计的完工成本估计的完工成本或或估计的销售费用估计的销售费用上上涨涨ImpairmentofInventoriesWhentheimpairmentofinventorieshasincurred,weuseLCMmethodtomeasuretheinventories.LCMmethod:

lower-of-cost-or-marketmethod（成本与市价孰低法成本与市价孰低法）ComparecostwithcurrentmarketvalueMarketvalueCostInventoryvalue=MVCostMarketvalueInventoryvalue=costImpairmentisincurred.Impairmentisnotincurred.HowtouseLCMmethodWhatisthe“cost”?

“Cost”referstothe“costofendinginventory”Howtocalculatethe“costofendinginv.”?

“Costofendinginventory”iscalculatedbyspecificidentification,averagecost,FIFO,LIFOmethodwhichwerediscussedinChapter3HowtouseLCMmethodWhatisthe“marketvalue”?

“Marketvalue”referstothe“Netrealizablevalue（NRV）”ofinventories.Howtocalculatethe“NRV”?

Inventoriesheldforsale持有以备出售的存货持有以备出售的存货Suchasfinishedgoods（alsocalledmerchandisinginventory）NRV=estimatedsellingpricedisposalcosts可变现净值可变现净值=估计售价估计售价处置成本处置成本（销售费用及相关销售费用及相关税费税费）HowtouseLCMmethodHowtocalculatethe“NRV”?

Inventoriesheldforuseintheproduction持有持有用于生产的存货用于生产的存货Usuallytheyarerawmaterialsorwork-in-process.Alsocalledmanufacturinginventory.NRV=estimatedsellingpriceestimatedcostsofcompletiondisposalcosts可变现净值可变现净值=估计售价估计售价至完工时估计将要发生的成至完工时估计将要发生的成本本处置成本处置成本（销售费用及相关税费销售费用及相关税费）ExerciseP167E4-2

（1）CalculatetheNRVforeachproduct.

（2）DeterminetheinventorysvalueforeachproductbyapplyingtheLCMmethod.ExerciseP167E4-2OnlytheProduct2isimpaired.ProductNRVCostLCM134202028090803605050AdjustingCosttoMarketWhenacompanyusestheLCMmethodtovalueinventories（ifinventoryvaluecost）,awrite-down（减值减值）ofinventoryisrequired.Dr.Lossonwrite-downofinventory（存货减值损失存货减值损失）Cr.Inventoryvaluationallowance（存货跌价准备存货跌价准备）ExerciseP167E4-2OnlytheProduct2isimpaired.ProductNRVCostLCM134202028090803605050ExampleImpairmentlossofProduct2=90-80=10Dr:

Lossonwrite-downofinventory10Cr:

Inventoryvaluationallowance10ApplyingLCMmethodTheLCMmethodcanbeappliedtoindividualinventoryitems,logicalinventorycategories,ortheentireinventory.市价与成本孰低法可以应用于市价与成本孰低法可以应用于个别存货项目个别存货项目、存货组合存货组合或或者者整体存货整体存货。

Usually:

useLCMmethodonindividualinventoryitem通常对单个存货项目计提减值通常对单个存货项目计提减值Undercertaincircumstances:

useLCMmethodonlogicalinventorycategoriesortheentireinventory在某些特殊情况下，对存货组合或整体存货在某些特殊情况下，对存货组合或整体存货计提减值计提减值ApplyingLCMmethodSupposewehavefiveinventoryitems:

A,B,C,D,E.ItemCostMarketvalue（NRV）A50,00065,000B100,00090,000C80,00065,000D90,00056,000E95,00086,000ApplyingLCMmethodItemsA-BanditemsC-Earetwocollectionsofsimilaritemsthatcanbeconsideredastwologicalinventorycategories.ItemAItemBItemCItemDItemEInventorycategoryInventorycategoryApplyingLCMmethodUseLCMtodeterminetheinventoryvalue.Threeapplications:

1.ApplyLCMmethodtoindividualinventoryitem.ItemCostNRVInventoryvalueA50,00065,00050,000B100,00090,00090,000C80,00065,00065,000D90,00056,00056,000E95,00086,00086,000Total415,000347,000AdjustingCosttoMarketWrite-downofinventory=415,000-347,000=68,000Dr.Lossonwrite-downofinventory68,000Cr.Inventoryvaluationallowance68,000ApplyingLCMmethod2.ApplyLCMmethodtologicalinventorycategories.ItemCostNRVInventoryvalueA50,00065,000B100,00090,000A+B（）150,000155,000150,000C80,00065,000D90,00056,000E95,00086,000C+D+E（）265,000207,000207,000Total415,000357,000AdjustingCosttoMarketWrite-downofinventory=415,000-357,000=58,000Dr.Lossonwrite-downofinventory58,000Cr.Inventoryvaluationallowance58,000ApplyingLCMmethod3.ApplyLCMmethodtotheentireinventory.ItemCostNRVInventoryvalueA50,00065,000B100,00090,000C80,00065,000D90,00056,000E95,00086,000Total415,000362,000362,000AdjustingCosttoMarketWrite-downofinventory=415,000-362,000=53,000Dr.Lossonwrite-downofinventory53,000Cr.Inventoryvaluationallowance53,000ApplyingLCMmethodComparethreeapplications:

1.ApplyLCMtoindividualinventoryitem,Inventoryvalue=$347,0002.ApplyLCMtologicalinventorycategories,Inventoryvalue=$357,0003.ApplyLCMtotheentireinventory,Inventoryvalue=$362,000ApplyingLCMtogroupsofinventoryitemswillusuallycauseahigherinventoryvaluationthanifappliedonanitem-by-itembasis.用用“市价与成本孰市价与成本孰低法低法”对存货组合对存货组合（或整体存货或整体存货）计算出的存货价值会高于计算出的存货价值会高于对单个存货计算出的存货价值。

对单个存货计算出的存货价值。

Exercise1.Determinetheamountoftheim