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ACCA FA考点： 财务报表存货调整
文章来源：ACCA官网
发布时间：2021-08-06 13:36
阅读：1814次
Many candidates struggle with certain adjustments in the exam.This article explains how to treat the main possible post trial balance adjustments,including:
inventory
accruals and prepayments
interest
depreciation,and
irrecoverable debts and allowances for receivables.
The most important point,which must be understood at the outset,is that all these adjustments have an impact on both the statement of profit or loss and the statement of financial position.Any changes you make to the trial balance must balance–every debit adjustment should have an equal and opposite credit adjustment.Having said that,it is more important to complete the question within the time allowed,without spending too much time trying to find out why your statement of financial position does not balance.
Inventory
This is a very common adjustment.The cost of sales consists of opening inventory plus purchases,minus closing inventory.The closing inventory is therefore a reduction(credit)in cost of sales in the statement of profit or loss,and a current asset(debit)in the statement of financial position.
The ledger account behind the adjustment causes problems for some candidates.This is how the inventory account will look at the time the trial balance is being prepared.The entry is the transfer from the statement of profit or loss for the closing inventory of the previous year(figures invented):
f3-adjustments1
In the current year,last year’s closing inventory is this year’s opening inventory.It must be transferred out to this year’s statement of profit or loss,before the entry for the new closing inventory is made:
f3-adjustments2
So if purchases had been$280,500 during the year,the cost of sales figure in the 20X5 statement of profit or loss would be$38,000+280,500–45,000=$273,500.
There will sometimes be a requirement to adjust inventory to allow for damaged or slow-moving items.IAS 2 Inventories,requires inventories to be included at the lower of cost and net realisable value.It may therefore be necessary to reduce the inventory figure to reflect a net realisable value below cost for the items detailed.You should calculate the closing inventory figure before you process the adjustment.Writing down inventory to net realisable value will increase cost of sales and reduce inventory on the statement of financial position.Using the above,if inventory costing$10,000 is expected to sell for$5,000,you would reduce closing inventory to$45,000–$5,000=$40,000.Cost of sales now becomes$278,500.
翻译参考
许多考生在考试中挣扎于某些调整。本文解释了如何处理主要可能的试算后调整，包括：
存货
应计和预付款
利息
折旧
不可收回的债务和应收账款备抵。
最重要的一点，必须从一开始就理解，所有这些调整都会对损益表和财务状况表产生影响。您对试算表所做的任何更改都必须平衡——每次借方调整都应该有一个相等且相反的贷方调整。话虽如此，更重要的是在允许的时间内完成问题，不要花太多时间试图找出您的财务状况表不平衡的原因。
存货
这是一个非常常见的调整。销售成本包括期初存货加采购减去期末存货。因此，期末存货是损益表中销售成本的减少（贷方）和财务状况表中的流动资产（借方）。【点击免费下载>>>更多ACCA学习相关资料】
调整背后的分类账对一些候选人造成了问题。这是库存帐户在准备试算表时的样子。分录是从上一年期末存货损益表的转帐（发明数字）：
f3-调整1
本年度，上年期末存货为本年期初存货。在记入新的期末存货之前，它必须转出到今年的损益表中：
f3-调整2
因此，如果当年采购额为280,500美元，则20X5损益表中的销售成本数字将为38,000美元+280,500–45,000=273,500美元。
有时需要调整库存以允许损坏或移动缓慢的物品。IAS 2存货，要求存货按成本和可变现净值两者中的较低者计入。因此，可能需要减少存货数字，以反映详细项目的可变现净值低于成本。您应该在处理调整之前计算期末库存数字。将存货减记至可变现净值将增加销售成本并减少财务状况表上的存货。使用上述方法，如果成本为10,000美元的库存预计售价为5,000美元，您将期末库存减少到45,000美元–5,000美元=40,000美元。销售成本现在变为278,500美元。
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