{"id":11990,"date":"2023-08-25T18:20:25","date_gmt":"2023-08-25T18:20:25","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=11990"},"modified":"2023-10-19T02:49:43","modified_gmt":"2023-10-19T02:49:43","slug":"qi-mo-ku-cun-de-ji-suan-fang-fa","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/gong-si-guan-li\/qi-mo-ku-cun-de-ji-suan-fang-fa","title":{"rendered":"\u751f\u610f\u7ecf\u8425\u8005\u9700\u77e5\uff1a\u671f\u672b\u5e93\u5b58\u7684\u8ba1\u7b97\u65b9\u6cd5"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u5728\u5546\u4e1a\u8fd0\u4f5c\u4e2d\uff0c\u671f\u672b\u5e93\u5b58\uff08Closing Stock\uff09\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u6982\u5ff5\u3002\u7279\u522b\u662f\u5bf9\u4e8e\u96f6\u552e\u884c\u4e1a\u800c\u8a00\uff0c\u5b83\u4ee3\u8868\u7740\u8d22\u653f\u5e74\u672b\u6240\u5269\u4f59\u53ef\u9500\u552e\u7684\u5546\u54c1\u6216\u6750\u6599\uff0c\u5bf9\u4f01\u4e1a\u7684\u9500\u552e\u6210\u672c\u4ee5\u53ca\u6bdb\u5229\u6da6\u4ea7\u751f\u76f4\u63a5\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u9009\u62e9\u5408\u9002\u7684\u671f\u672b\u5e93\u5b58\u8ba1\u7b97\u65b9\u6cd5\u5bf9\u4e8e\u7f16\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\uff08Balance Sheet\uff09\u548c\u8d22\u52a1\u4e1a\u7ee9\u8868\uff08Financial Performance Statement\uff09\u5177\u6709\u91cd\u8981\u610f\u4e49\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u672c\u6587\u4e2d\uff0c\u6211\u4eec\u5c06\u63a2\u8ba8\u4e09\u79cd\u5e38\u89c1\u7684\u671f\u672b\u5e93\u5b58\u8ba1\u7b97\u65b9\u6cd5\uff0c\u5148\u8fdb\u5148\u51fa\u6cd5 (FIFO)\u3001\u540e\u8fdb\u5148\u51fa\u6cd5 (LIFO) \u4ee5\u53ca\u5e73\u5747\u6210\u672c\u6cd5 (Average Cost Method)\uff0c\u6bcf\u79cd\u65b9\u6cd5\u90fd\u6709\u5176\u72ec\u7279\u7684\u7279\u70b9\u548c\u9002\u7528\u573a\u666f\uff0c\u6df1\u5165\u4e86\u89e3\u8fd9\u4e9b\u65b9\u6cd5\u5c06\u6709\u52a9\u4e8e\u60a8\u66f4\u597d\u5730\u7406\u89e3\u671f\u672b\u5e93\u5b58\u7684\u8ba1\u7b97\u548c\u5176\u5bf9\u4f01\u4e1a\u7ecf\u8425\u7684\u5f71\u54cd\u3002[\/vc_column_text][vc_empty_space][vc_single_image image=&#8221;11991&#8243; img_size=&#8221;600&#215;300&#8243;][vc_empty_space][vc_column_text]\u9996\u5148\u4ecb\u7ecd\u7684\u662f\u6700\u5e38\u89c1\u7684<strong>\u5148\u8fdb\u5148\u51fa\u6cd5\uff08FIFO\uff09<\/strong>\uff0c\u6839\u636e2021\u7684\u6570\u636e\u7edf\u8ba1\uff0c\u5927\u7ea6\u4e94\u6210\u4ee5\u4e0a\u7684\u4e16\u754c\u4e94\u767e\u5f3a\u4f01\u4e1a (S&amp;P 500) \u4f7f\u7528\u5148\u8fdb\u5148\u51fa\u6cd5\u8ba1\u7b97\u671f\u672b\u5e93\u5b58\u3002\u90a3\u4e48\u5148\u8fdb\u5148\u51fa\u6cd5\u7684\u539f\u7406\u4ec0\u4e48\uff0c\u53c8\u662f\u5982\u4f55\u8ba1\u7b97\u7684\u5462\uff1f\u987e\u540d\u601d\u4e49\uff0c\u5148\u8fdb\u5148\u51fa\u6cd5\u6307\u7684\u662f\u51fa\u552e\u8f83\u65e9\u8d2d\u5165\u7684\u5e93\u5b58\u3002\u4e3e\u4e2a\u4f8b\u5b50\uff0c\u516c\u53f8A\u57281\u6708\u4ee510\u5143\u7684\u4ef7\u683c\u8d2d\u4e70\u4e8650\u4ef6\u8863\u670d\uff0c\u57282\u6708\u4ee515\u5143\u7684\u4ef7\u683c\u53c8\u8d2d\u4e70\u4e8650\u4ef6\uff0c\u622a\u81f32\u6708\u516c\u53f8A\u7684\u5e93\u5b58\u603b\u4ef7\u503c\u4e3a$1,250\u3002\u516c\u53f8A\u57283\u6708\u4ee530\u5143\u7684\u4ef7\u683c\u5356\u51fa\u4e8630\u4ef6\u3002\u6839\u636e\u5148\u8fdb\u5148\u51fa\u6cd5\uff0c\u622a\u6b62\u81f33\u6708\u4e3a\u6b62\uff0c\u5356\u51fa\u768430\u4ef6\u8863\u670d\u7684\u603b\u6210\u672c\u4e3a$300\uff0c\u4e5f\u5c31\u662f\u4ee51\u6708\u8f83\u65e9\u8d2d\u4e70\u7684\u6210\u672c10\u5143\u4e00\u4ef6\u6765\u8ba1\u7b97\uff0c\u671f\u672b\u5e93\u5b58\u4e3a\u5e93\u5b58\u603b\u4ef7\u503c$1,250\u51cf\u53bb\u552e\u51fa\u7684\u5e93\u5b58$300\u7b49\u4e8e$950\u3002\u603b\u6536\u5165\u4e3a$900, \u9500\u8d27\u6210\u672c\u4e3a$300,\u6bdb\u5229\u6da6\u4e3a$600, \u4e5f\u5c31\u662f\u603b\u6536\u5165\u51cf\u53bb\u9500\u8d27\u6210\u672c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0e\u5148\u8fdb\u5148\u51fa\u76f8\u53cd\u7684\u5b58\u8d27\u8ba1\u4ef7\u65b9\u6cd5\u662f\u540e\u8fdb\u5148\u51fa\u6cd5\uff0c<strong>\u540e\u8fdb\u5148\u51fa\u6cd5\uff08LIFO\uff09<\/strong>\u56e0\u4e3a\u53ea\u6709\u7f8e\u56fd\u7684\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\uff0c\u666e\u53ca\u7387\u4e0d\u5982\u5148\u8fdb\u5148\u51fa\u6cd5\uff0c\u4f46\u662f\u4ecd\u670915%\u7684\u516c\u53f8\u4e16\u754c500\u5f3a\u4f01\u4e1a\u5728\u4f7f\u7528\u3002\u540e\u8fdb\u5148\u51fa\u6cd5\uff0c\u987e\u540d\u601d\u4e49\u4e5f\u5c31\u662f\u8f83\u540e\u3001\u6700\u8fd1\u8d2d\u4e70\u7684\u8d27\u54c1\u5e93\u5b58\u4f1a\u5148\u88ab\u552e\u5356\u51fa\u53bb\uff0c\u800c\u8f83\u5148\u8d2d\u4e70\u7684\u8d27\u54c1\u4f5c\u4e3a\u671f\u672b\u5e93\u5b58\u3002\u4ee5\u4e0a\u9762\u7684\u4f8b\u5b50\u7528\u540e\u8fdb\u5148\u51fa\u6cd5\u8ba1\u7b97\u671f\u672b\u5e93\u5b58\uff0c\u516c\u53f8A\u552e\u535630\u4ef6\u8863\u670d\u7684\u6210\u672c\u5c31\u662f\u4e3a2\u6708\u8fdb\u8d27\u768415\u5143\u4e00\u4ef6, \u4e5f\u5c31\u662f$450\uff0c\u90a3\u4e48\u671f\u672b\u5e93\u5b58\u5c31\u662f$1,250 &#8211; $450 = $800\uff0c\u6bdb\u5229\u6da6\u4e3a$900 &#8211; $450 = $450; \u6bdb\u5229\u6da6\u4e0e\u4e0a\u9762\u7684\u5148\u8fdb\u5148\u51fa\u6cd5\u76f8\u6bd4\u964d\u4f4e\u4e86$150\u3002\u8fd9\u662f\u56e0\u4e3a\u540e\u8fdb\u5148\u51fa\u6cd5\u4f7f\u7528\u8f83\u9ad8\u7684\u6210\u672c\u8ba1\u7b97\u671f\u672b\u5e93\u5b58\uff0c\u5bfc\u81f4\u671f\u672b\u5e93\u5b58\u964d\u4f4e\uff0c\u63d0\u9ad8\u4e86\u9500\u8d27\u6210\u672c\u4ece\u800c\u964d\u4f4e\u516c\u53f8\u7684\u6536\u5165\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u540e\u8fdb\u5148\u51fa\u6cd5\u4e0d\u88ab\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u6240\u5141\u8bb8,\u56e0\u6b64\u53ea\u6709\u7f8e\u56fd\u7684\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\u540e\u8fdb\u5148\u51fa\u6cd5\u6765\u8ba1\u7b97\u671f\u672b\u5e93\u5b58\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u540e\u8981\u8bf4\u7684<strong>\u5e73\u5747\u6210\u672c\u6cd5 (Average Cost Method)<\/strong>\uff0c\u76f8\u6bd4\u4e8e\u5148\u8fdb\u5148\u51fa\u548c\u540e\u8fdb\u5148\u51fa\u6cd5\uff0c\u5e73\u5747\u6210\u672c\u6cd5\u662f\u6700\u4e3a\u7b80\u5355\u7684\u8ba1\u7b97\u671f\u672b\u5e93\u5b58\u7684\u65b9\u6cd5\uff0c\u516c\u5f0f\u4e3a\u91c7\u8d2d\u5e93\u5b58\u6210\u672c\u9664\u4ee5\u603b\u8ba1\u8d2d\u4e70\u5e93\u5b58\u6570\u91cf\uff0c\u91c7\u8d2d\u6210\u672c\u540c\u6837\u4e3a$1,250\uff0c\u603b\u8ba1\u8d2d\u4e70\u5e93\u5b58\u6570\u4e3a100\u4ef6\u8863\u670d\uff0c\u90a3\u4e48\u6bcf\u4ef6\u8863\u670d\u7684\u6210\u672c\u5c31\u662f$12.5\uff0c\u5356\u51fa30\u4ef6\u7684\u603b\u6210\u672c\u5c31\u662f$375, \u90a3\u4e48\u671f\u672b\u5e93\u5b58\u5c31\u662f$1,250 &#8211; $375 = $875\uff0c\u6bdb\u5229\u6da6\u4e3a$900 &#8211; $375 = $525\uff0c\u5904\u4e8e\u5148\u8fdb\u5148\u51fa\u6cd5\uff08$600\uff09\u4e0e\u540e\u8fdb\u5148\u51fa\u6cd5\uff08$450\uff09\u4e4b\u95f4\u3002[\/vc_column_text][vc_empty_space][vc_single_image image=&#8221;11993&#8243; img_size=&#8221;700&#215;300&#8243;][vc_empty_space][vc_column_text]<strong>\u5148\u8fdb\u5148\u51fa\u6cd5<\/strong>\u7684\u4f18\u52bf\u5728\u4e8e\uff0c\u5bf9\u516c\u53f8\u6765\u8bf4\u8fd9\u79cd\u65b9\u6cd5\u66f4\u5bb9\u6613\u7406\u89e3\u548c\u4f7f\u7528\uff0c\u80fd\u66f4\u51c6\u786e\u7684\u4f53\u73b0\u5e93\u5b58\u7684\u4ef7\u503c\uff0c\u4f46\u662f\u671f\u672b\u5e93\u5b58\u7684\u4ef7\u503c\u63d0\u9ad8\u5c31\u610f\u5473\u7740\u66f4\u9ad8\u7684\u6536\u5165\u4ece\u800c\u5bfc\u81f4\u9700\u8981\u4e0a\u4ea4\u7684\u7a0e\u6b3e\u589e\u52a0\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c<strong>\u540e\u8fdb\u5148\u51fa\u6cd5<\/strong>\u7b97\u51fa\u7684\u671f\u672b\u5e93\u5b58\u8981\u6bd4\u4f7f\u7528\u5148\u8fdb\u5148\u51fa\u7684\u4f4e\uff0c\u6536\u5165\u4e5f\u8f83\u4f4e,\u4ece\u800c\u964d\u4f4e\u7a0e\u52a1\u8d1f\u62c5\u3002\u76f8\u8f83\u4e8e\u4ee5\u4e0a\u4e24\u79cd\u90fd\u662f\u4ee5\u5e93\u5b58\u8d2d\u4e70\u7684\u65f6\u95f4\u4e3a\u57fa\u51c6\u6765\u51b3\u5b9a\u6210\u672c\u7684\u65b9\u6cd5\uff0c<strong>\u5e73\u5747\u6210\u672c\u6cd5<\/strong>\u5c06\u8d2d\u4e70\u5e93\u5b58\u7684\u603b\u6210\u672c\u5e73\u5747\u5206\u914d\u5230\u6bcf\u4e00\u4ef6\u5e93\u5b58\uff0c\u56e0\u6b64\u5e73\u5747\u6210\u672c\u6cd5\u53ea\u9700\u8981\u8bb0\u5f55\u8d2d\u4e70\u5e93\u5b58\u7684\u603b\u6210\u672c\u4ee5\u53ca\u8d2d\u4e70\u5e93\u5b58\u7684\u6570\u91cf\uff0c\u4e0d\u9700\u8981\u7279\u5730\u8bb0\u5f55\u6bcf\u4ef6\u5e93\u5b58\u7684\u8d2d\u4e70\u65f6\u95f4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7efc\u4e0a\u6240\u8bc9\uff0c\u5148\u8fdb\u5148\u51fa\u6cd5\u3001\u540e\u8fdb\u5148\u51fa\u6cd5\u4ee5\u53ca\u5e73\u5747\u6210\u672c\u6cd5\u5404\u6709\u5404\u81ea\u7684\u4f18\u52bf\u4ee5\u53ca\u7f3a\u9677\uff0c\u5177\u4f53\u4f7f\u7528\u54ea\u79cd\u65b9\u6cd5\u8fd8\u662f\u8981\u7ed3\u5408\u516c\u53f8\u7684\u7efc\u5408\u72b6\u51b5\u6765\u8003\u8651\u3002<strong>PAS\u4f1a\u8ba1\u884c<\/strong>\u7684\u4e13\u4e1a\u7a0e\u52a1\u53ca\u4f1a\u8ba1\u5e08\u56e2\u961f\u5728\u7a0e\u52a1\u65b9\u9762\u6709\u7740\u4e30\u5bcc\u7684\u7ecf\u9a8c\uff0c\u5982\u6709\u9700\u8981\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff08+64 09 303 2868\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1apasaccounting[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#038;#8&#8230;<\/p>\n","protected":false},"author":20,"featured_media":11991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229,1570],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u751f\u610f\u7ecf\u8425\u8005\u9700\u77e5\uff1a\u671f\u672b\u5e93\u5b58\u7684\u8ba1\u7b97\u65b9\u6cd5 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" 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