This section introduces inventory cost flow assumptions.
本部分介紹庫存成本流動(dòng)假設(shè)
Assume that three identical units are purchased separately at the following three dates and costs:May 1 at $45,May 3 at $65,and May 6 at $70.
假設(shè)在以下三天以列明價(jià)格分別買入三個(gè)相同的單位：5月1日 45美金；5月3日65美金,5月6日70美金
One unit is then sold on May 7 for $100.
而后將一單位以100美金的價(jià)格于5月7日售出
Exhibit 6.2 gives a visual layout of the flow of costs to either the gross profit section of the income statement or the inventory reported on the balance sheet for FIFO,LIFO,and weighted average.
Exhibit 6.2形象地表示出了成本的流動(dòng),既表示了損益表中的毛利潤部分又展示了用先進(jìn)先出,后進(jìn)先出,加權(quán)平均法計(jì)算出的資產(chǎn)負(fù)債表中的存貨.
FIFO assumes costs flow in the order incurred.
先進(jìn)先出法假設(shè)成本流動(dòng)是按（正向）順序產(chǎn)生的
The unit purchaced on May 1 for $45 is the earliest cost incurred—it is sent to cost of goods sold on the income statement.
5月1日以45美金買入的單位是最早發(fā)生的成本-將它歸入損益表中售出貨物成本當(dāng)中
The remaining two units ($65 and $70) are reported in inventory on the balance sheet.
剩下的兩個(gè)單位（價(jià)格分別為65美金及70美金）記入資產(chǎn)負(fù)債表的存貨項(xiàng)當(dāng)中
LIFO assumes costs flow in the reverse order incurred.
后進(jìn)先出法假設(shè)成本流動(dòng)是按相反的方向產(chǎn)生的
The unit purchased on May 6 for $70 is the most recent cost incurred—it is sent to cost of goods sold on the income statement.
5月6日以70美金購買的單位是最近發(fā)生的成本-將它歸入損益表中售出貨物的成本項(xiàng)當(dāng)中
The remaining two units ($45 and $65) are reported in inventory on the balance sheet.
剩下的兩個(gè)單位（價(jià)格分別為45美金和65美金）記入資產(chǎn)負(fù)債表的存貨項(xiàng)當(dāng)中
Weighted average assumes costs flow at an average of the costs available.
加權(quán)平均法假設(shè)成本流動(dòng)是可用成本的平均值
The units available at the May 7 sale average $60 in cost,computed as ($45 + $65 + $70)/3.
5月7日可用單位以平均60美金的成本售出,計(jì)算公式為($45 + $65 + $70)/3.
One unit’s $60 average cost is sent to cost of goods sold on the income statement.
一單位60美金的平均成本發(fā)入損益表中售出貨物的成本項(xiàng)當(dāng)中
The remaining two units’ average costs are reported in inventory at $120 on the balance sheet.
剩下兩個(gè)單位的平均成本以120美金記入資產(chǎn)負(fù)債表的存貨項(xiàng)目當(dāng)中
問題補(bǔ)充：
Cost flow assumptions can markedly impact gross profit and inventory numbers.
成本流假設(shè)能夠顯著地影響到毛利潤和存貨量
Exhibit 6.2 shows that gross profit as a percent of net sales ranges from 30% to 55% due to nothing else but the cost flow assumption.
按成本流動(dòng)假設(shè),Exhibit 6.2將毛利潤表示為凈銷售額的百分比,范圍從30%到50%（這里的Exhibit 6.2是個(gè)啥專有名詞吧,我不知道是什么,就這么擺著了）
Compute inventory in a perpetual system using the methods of specific identification,FIFO,LIFO,and weighted average.
用個(gè)別計(jì)價(jià)法、先進(jìn)先出法、后進(jìn)先出法和加權(quán)平均法在永續(xù)存貨系統(tǒng)中計(jì)算存貨
The following sections on inventory costing methods use the perpetual system.
以下使用到庫存成本計(jì)算法的部分在永續(xù)存貨系統(tǒng)下計(jì)算
Appendix 6A uses the periodic system.
附錄6A使用周期系統(tǒng)
An instructor can choose to cover either one or both inventory
教師可以選擇任意一種存貨或兩種存貨給學(xué)生做練習(xí)
我也不是會(huì)計(jì)專業(yè)的 上面的就當(dāng)是參考吧~