Cov txheej txheem:

Yuav ua li cas koj thiaj nrhiav tau cov lus nug xaus rau FIFO?
Yuav ua li cas koj thiaj nrhiav tau cov lus nug xaus rau FIFO?

Video: Yuav ua li cas koj thiaj nrhiav tau cov lus nug xaus rau FIFO?

Video: Yuav ua li cas koj thiaj nrhiav tau cov lus nug xaus rau FIFO?
Video: nyiag nkag koj tus hluas nkauj tus messenger ua koj twb g paub password 2024, Kaum ib hlis
Anonim

Nco ntsoov tias cov chav nyob kawg hauv (cov tshiab tshaj plaws) raug muag ua ntej; yog li ntawd, peb tawm hauv cov qub units rau kawg cov khoom muag . Xaus Cov Khoom Muag rau FIFO : 1,000 units x $15 txhua = $15,000. Nco ntsoov tias thawj chav nyob hauv (cov laus tshaj plaws) raug muag ua ntej; yog li ntawd, peb tawm cov chav nyob tshiab tshaj plaws rau kawg cov khoom muag.

Tsis tas li ntawd, koj yuav suav li cas ua haujlwm hauv cov txheej txheem xaus cov khoom muag?

xam tus Xaus Kev Ua Haujlwm hauv Cov Khoom Muag Khoom tshuav nyiaj li cas rau lub Rau Hli 30. Nco ntsoov: Pib WIP + DM + DL + MOH - Tus nqi ntawm cov khoom tsim = Xaus WIP.

Kuj Paub, LIFO piv txwv yog dab tsi? Los ntawm kev siv LIFO , daim ntawv tshuav nyiaj li cas qhia cov ntaub ntawv tsis zoo txog cov khoom muag. Nws raug nqi qhov kev yuav khoom tshiab tshaj plaws ua ntej yog li ua rau cov laus dua, cov nqi tsis tu ncua ntawm daim ntawv tshuav nyiaj li cov khoom muag. Rau piv txwv , xav txog ib lub tuam txhab uas pib cov khoom muag ntawm ob lub snowmobiles ntawm tus nqi ntawm $ 50,000.

Kuj Paub, koj ua li cas thiaj nrhiav tau qhov kawg cov lus nug nyob rau hauv lub sij hawm?

Kev suav ntawm Periodic Inventory System

  1. Pib cov khoom muag + Kev yuav khoom = Tus nqi ntawm cov khoom muaj muag.
  2. Tus nqi ntawm cov khoom muaj muag - Xaus cov khoom muag = Tus nqi ntawm cov khoom muag.
  3. $ 100, 000 Pib cov khoom muag + $ 150, 000 Kev yuav khoom - $ 90, 000 Xaus cov khoom muag.
  4. = $160,000 Tus nqi ntawm cov khoom muag.

Koj ua li cas rau cov khoom muag?

Accounting rau cov khoom muag suav nrog kev txiav txim siab qhov raug suav suav suav suav nrog qhov xaus cov khoom muag , thiab mam li muab tus nqi rau cov units. Cov nqi tshwm sim yog siv los sau qhov xaus cov khoom muag tus nqi, nrog rau xam tus nqi ntawm cov khoom muag rau lub sijhawm tshaj tawm.

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