存货 额外的评估问题ch09.pdf

存货 额外的评估问题ch09.pdf

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1、CHAPTER9Inventories:AdditionalValuationIssuesASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Lowerofcostormarket.1,2,3,1,2,31,2,3,1,2,3,1,2,34,5,64,5,69,102.Inventoryaccounting7,847,87,114changes;rela

2、tivesalesvaluemethod;netreal-izablevalue.3.Purchasecommitments.95,69,1094.Grossprofitmethod.10,11,711,12,13,4,512,1314,15,16,175.Retailinventorymethod.14,15,16818,19,20,6,7,8,4,5,622,23,2610,116.Presentationand17,189219analysis.*7.LIFOretail.191022,2312,13,

3、147*8.Dollar-valueLIFOretail.1124,25,11,1326,27*9.SpecialLIFOproblems.2813,14*ThismaterialisdiscussedinanAppendixtothechapter.9-1SchoolofManagement,HUSTASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Desc

4、ribeandapplythelower-of-cost-ormarketrule.1,2,31,2,3,1,2,3,4,5,69,102.Explainwhencompaniesvalueinventoriesatnet1,2,31,2,3,1,2,3,realizablevalue.4,5,69,103.Explainwhencompaniesusetherelativesalesvalue47,8methodtovalueinventories.4.Discussaccountingissuesrela

5、tedtopurchase5,69,109commitments.5.Determineendinginventorybyapplyingthegross711,12,13,4,5profitmethod.14,15,16,176.Determineendinginventorybyapplyingtheretail818,19,206,7,8inventorymethod.7.Explainhowtoreportandanalyzeinventory.9219*8.Determineendinginvent

6、orybyapplyingtheLIFO10,1122,23,24,11,12,retailmethods.25,26,27,13,1428*ThismaterialisdiscussedinanAppendixtothechapter.9-2SchoolofManagement,HUSTASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDescriptionDifficulty(minutes)E9-1Lower-of-cost-or-market.Simple15–

7、20E9-2Lower-of-cost-or-market.Simple10–15E9-3Lower-of-cost-or-market.Simple15–20E9-4Lower-of-cost-or-market—journalentries.Simple10–15E9-5Lower-of-cost-or-market—valuationaccount.Moderate20–25E9-6Lower-of-cost-or-market—erroreffect.Simple10–15E9-7Relativesa

8、lesvaluemethod.Simple15–20E9-8Relativesalesvaluemethod.Simple12–17E9-9Purchasecommitments.Simple05–10E9-10Purchasecommitments.Simple15–20E9-11Grossprofitmethod.Simple8–13E9-12Grossprofitmethod.Simple10

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