Tus nqi ntawm cov khoom muag siv txoj kev FIFO yog dab tsi?
Tus nqi ntawm cov khoom muag siv txoj kev FIFO yog dab tsi?

Video: Tus nqi ntawm cov khoom muag siv txoj kev FIFO yog dab tsi?

Video: Tus nqi ntawm cov khoom muag siv txoj kev FIFO yog dab tsi?
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Nrog qhov no txoj kev , tuam txhab uas muag ntxiv tag nrho tus nqi ntawm cov khoom muas los yog tsim nyob rau hauv ib lub sij hawm. Cov nyiaj no ces muab faib los ntawm cov khoom uas lub tuam txhab yuav los yog tsim nyob rau tib lub sij hawm ntawd. Qhov no muab lub tuam txhab qhov nruab nrab tus nqi ib yam khoom.

Hais txog qhov no, koj ua li cas xam tus nqi ntawm cov khoom muag siv FIFO?

Rau xam COG ( Tus nqi ntawm cov khoom muag ) siv cov FIFO txoj kev, txiav txim qhov tus nqi ntawm koj cov khoom qub tshaj plaws. Muab ntau qhov ntawd tus nqi los ntawm tus nqi ntawm cov khoom muag muag . Thov nco ntsoov: Yog tias tus nqi them rau cov khoom muag hloov pauv thaum lub sijhawm tshwj xeeb koj nyob xam COG rau, uas yuav tsum tau coj mus rau hauv tus account ib yam nkaus thiab.

FIFO costing method yog dab tsi? FIFO , uas sawv cev rau "thawj-hauv, ua ntej-tawm," yog cov khoom muag kev siv nyiaj uas xav tias thawj cov khoom tso rau hauv cov khoom muag yog thawj muag. Yog li, cov khoom muag thaum kawg ntawm ib lub xyoo yog cov khoom uas nyuam qhuav tso rau hauv cov khoom muag.

Yog li ntawd, FIFO txoj kev nrog piv txwv yog dab tsi?

Piv txwv ntawm FIFO Rau piv txwv , yog 100 yam khoom tau yuav rau $10 thiab 100 yam khoom ntxiv tau yuav tom ntej no rau $15, FIFO yuav muab tus nqi ntawm thawj cov khoom muag ntawm $ 10. Tom qab 100 yam khoom raug muag, tus nqi tshiab ntawm cov khoom yuav dhau los ua $ 15, tsis hais txog kev yuav khoom ntxiv.

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.

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