USCPA考试备考知识点：主要库存成本流转假设

发布时间：2021-03-07

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Primary inventory cost flow assumptions:

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.

The direct method is the most widely used method to allocate service costs

Each service department’s total costs are directly allocated to the production departments without recognizing that service departments themselves may use the services from other service departments.

Instructor’s tips：

Step-down method or sequential method is a more sophisticated approach to allocate service costs in more complex situations

Service department costs are also allocated to other service departments as well as production departments

Step-down allocations assume that once a service department’s costs have been allocated to another service department, there can be no subsequent costs allocated back to other service departments

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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