问题已解决
老師你好請問一下最后選頂D,存貨的賬成本與賬面價值有什么區(qū)別?又忘了又迷糊了
FAILED
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學員你好,賬面價值是賬面成本-跌價準備。存貨成本指的是存貨初始入賬的價值,存貨賬面價值指的是存貨賬面余額減去存貨跌價準備后的余額。
2021 06/21 08:48
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2021 06/21 09:47
老師正常不就應該是存貨的余額和可變現(xiàn)凈值對比嗎?我怎么還沒繞過來呢?
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2021 06/21 09:47
越學越完蛋了我是
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2021 06/21 09:52
存貨的余額可以理解為賬面成本,不用太過頹廢,這種摳概念的題考試一般也不會太多
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2021 06/21 10:10
主要是選D,我認為是對的,判斷不出來是錯誤的
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2021 06/21 10:11
我認為題意理解就是存貨的帳面價值與可變現(xiàn)凈值對比是對的,因為存貨把減值準備減掉以后不就是凈值了嗎?
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2021 06/21 15:05
D是錯的,因為賬面價值是已經提過減值以后的,所以你判斷的時候要用成本與可變現(xiàn)凈值比較,比較之后看是否需要提取跌價準備或者重回準備,不需要摳概念
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