2015年USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）1-2月份考試窗口已經(jīng)正式開(kāi)放，高頓網(wǎng)校小編特意整理FAR(財(cái)務(wù)會(huì)計(jì)與報(bào)告)部分考試重點(diǎn)如下，希望大家能夠從中有所收獲！
　　Types of inventories held for re-sale
　　Retail Inventory
　　Raw Materials Inventory
　　Work in Process Inventory
　　Finished Goods Inventory
　　Goods and materials to be included in inventory
　　Goods in Transit.F.O.B Shipping Point/F.O.B Destination
　　Sales with a right of return. “Can you reasonably estimate the return?”。If no，do not recognize revenue.If yes，recognize revenue and estimated allowance.
　　Consigned goods/Public warehouses/Sales with a mandatory buyback/Installment sales
　　Valuation of Inventory
　　GR：Inventories should be stated at its cost
　　In inventory accounting，cost is the sum of the expenditures and charges，direct and indirect，in bringing goods to their required condition or location.
　　SR1：Precious metal and farm Products
　　Net Realizable Value(NRV)is an item‘s net selling price less the costs to complete and dispose of the inventory
　　農(nóng)產(chǎn)品使用NRV的前提：可按公開(kāi)市場(chǎng)價(jià)格迅速出售、產(chǎn)品可替換、無(wú)法確定成本
　　(SR2)Lower of Cost or Market(LCM)
　　Market means current replacement cost，provided the current replacement cost does not exceed market ceiling(net realizable value)or fall below market floor(net realizable value reduced by normal profit margin)
　　Market Ceiling=NRV=Selling price–Costs to complete and dispose
　　Market Floor=NRV–normal profit
　　LCM 解題思路
　　一根數(shù)軸畫(huà)出來(lái)，四個(gè)數(shù)據(jù)要點(diǎn)上。
　　上限售價(jià)減費(fèi)用，再減利潤(rùn)為下限。
　　先將上下兩限點(diǎn)，限定重置區(qū)間值。
　　重置若落區(qū)間內(nèi)，重置上面插大旗。
　　重置若落區(qū)間左，下限上面插大旗。
　　重置若落區(qū)間右，上限上面插大旗
　　成本點(diǎn)上標(biāo)小旗，理應(yīng)跟在大旗后。
　　若是小旗在前面，差額要把減值提。
 
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