請問存貨周轉率之計算 - 會計
By Mia
at 2019-11-17T00:18
at 2019-11-17T00:18
Table of Contents
大家好,不好意思最近在一個地方小糾結,
還請各位不吝指導
假設X1年度因銷貨所產生之銷貨成本為5,000元,
X1年底有存貨成本1,000元,淨變現價值800元,故年底評價會出現200元的跌價損失
又假設X1年初之存貨金額為500元,則存貨周轉率在計算時,
分子銷貨成本及分母的期末存貨,是否皆要考量200元的跌價損失?
亦即 5,200/[(500+800)/2] = 8
或是計算時可以不考慮跌價損失, 5,000/[(500+1000)/2]= 6.67
先謝謝大家~
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