存货计价是什么_2024年ACCA考试MA知识点
砥砺前行不畏惧，奋发向前不停息。成就自己，铸就辉煌人生。acca有15门课程，同学们需通过13门。同学们在备考期间需要严格执行备考计划，加强习题练习。今天整理了MA科目Valuation of inventory（存货计价）相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Valuation of inventory-存货计价
【知识点】
Valuation of inventory-存货计价
Valuation of inventory-存货计价
There are 4 methods of valuing inventory:
(1) Specific identification
(2) First-in-first-out (FIFO) - Assumes goods are sold in order of their receipt, i.e. first price in is the first price out.
(3) Last-in-first-out (LIFO) - Assumes goods are sold in the reverse order of their receipt, i.e. last price in is the first price out. (not allowed in IAS2).
(4) Weighted average cost - The weighted average stock valuation method is further subdivided into:
► Cumulative weighted average pricing (AVCO)
► Periodic weighted average
奋斗不止，进步无止境，让人生在追求中焕发光彩。以上就是为大家整理的MA科目考试知识点了，2024年6月acca考试在即，请同学们抓紧时间报名。
注：来自Keryn Yin老师23年基础精讲班第16讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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