销售成本与存货培训课程

1、Ch.6 Cost of Sales and Inventories 主讲：郑炜玲厦门大学MBA中心2187902，10/26/20211Main Points of Today Cost of Goods Sold Inventories存货入账价值的确定发出存货的计价：个别计价法、FIFO、LIFO、平均成本法期末存货的计价 存货的盘存制度：永续盘存制、定期盘存制 成本与市价孰低原则的运用：计提“存货跌价准备“存货项目的分析10/26/20212存货的定义和会计科目 存货，指企业在正常生产经营过程中持有以备出售的产成品或商品，或者为了出售仍然处在生产过程中的在产品，或者将在生产过程中耗用的

2、材料、物料等。 会计科目：在途物资、原材料、包装物、低值易耗品、自制半成品、库存商品、委托加工物资、委托代销商品、存货跌价准备、分期收款发出商品、生产成本、制造费用、劳务成本。 企业会计准则存货10/26/20213Flow of Inventory CostsMerchandise Inv.Cost of Cost ofGoods goodsPurchased sold Raw MaterialsActual MaterialsMaterials used Cost LaborActual labor Labor Cost applied OverheadActual OverheadOve

3、rhead appliedCost Work in Process Cost of goods manufacturedFinished GoodsCosts of Goods Sold10/26/20214一、存货的入账价值 基本原则：历史成本原则 存货成本包括采购成本、加工成本和其他成本 采购成本：采购价格、进口关税和其他税金、运输费、装卸费、保险费、其他可直接归属于存货采购的费用。（商品流通企业只包括购价、关税和其他税金） 加工成本：直接人工、按照一定方法分配的制造费用。 其他成本：采购成本和加工成本之外的，使存货达到目前场所和状态所发生的其他支出。10/26/20215不同类型存货的入

4、账价值 外购的存货 买价+运输费+装卸费+保险费+包装费+仓储费+运输途中的合理损耗+挑选整理费+税金（如关税和小规模纳税人的增值税） 的各种费用项目，若为商品流通企业，不得作为存货的成本，而必须作为期间费用 自制的存货 直接材料 + 直接人工 + 制造费用 委托外单位加工完成的存货 耗用的原材料或半成品+加工费+运输费+装卸费+保险费+包装费+税金（如关税和小规模纳税人的增值税）工业企业 进货原价+加工费+税金（如关税和小规模纳税人的增值税）商品流通企业10/26/20216存货的入账价值（续） 投资者投入的存货 投资各方确认的价值 接受捐赠的存货 捐赠方提供凭据的，凭据金额+相关税费 捐赠

5、方没有提供凭据的， 同类或类似存货的市价+相关税费 预计未来现金流量的现值 盘盈的存货 同类或类似存货的市价 通过债务重组及非货币性交易获得的存货 后续章节另行讨论10/26/20217存货加工成本的分配 直接人工的分配 按计时工资分配 按计件工资分配 制造费用 按生产工人工资分配 按生产工人工时分配 按机器工时分配 按耗用原材料的数量或成本 按直接成本的比例 按产成品的产量10/26/20218二、发出存货的计价 个别计价法 先进先出法 FIFO 后进先出法 LIFO 平均成本法移动平均法加权平均法10/26/20219Inventory Subsidiary LedgerA separat

6、e subsidiary account is maintained for each item in inventory.How can we determine the unit cost for the Sept. 10 sale?Item LL002Primary supplier Electronic CityDescription Laser LightSecondary supplier Electric CompanyLocation Storeroom 2Inventory level: Min: 25 Max: 200 PurchasedSoldBalanceDateUni

7、tsUnit CostTotalUnitsUnit CostCost of Goods SoldUnits Unit CostTotalSept. 510030$ 3,000$ 10030$ 3,000$ Sept. 97550 3,750 10030 3,000 7550 3,750 Sept. 1010?10/26/202110Information for the Following Inventory ExamplesCost of Goods Available for SaleAug.1 Beg. Inventory10 units 91$ =910$ Aug.3 Purchase

8、d15 units 106$ =1,590$ Aug.17 Purchased20 units 115$ =2,300$ Aug.28 Purchased10 units 119$ =1,190$ Retail Sales of GoodsAug.14 Sales20 units 130$ =2,600$ Aug.31 Sales23 units 150$ =3,450$ The Bike Company (TBC)10/26/202111Specific Identification 个别计价法举例The Cost of Goods Sold for the August 14 sale i

9、s $1,985, leaving $515 and 5 units in inventory. ContinueDatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 149 91$ =819$ 11 106$ =1,166$ 515$ Lets look at the entries for the Aug. 14 sale.10/26/202112DatePurchasesCost of Goods SoldInventoryBala

10、nceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 149 91$ =819$ 11 106$ =1,166$ 515$ Aug. 1720 115$ =2,300$ 2,815$ Aug. 2810 119$ =1,190$ 4,005$ Aug. 311 91$ =91$ 3 106$ =318$ 15 115$ =1,725$ 4 119$ =476$ 1,395$ Specific IdentificationExampleCost of Goods Sold for August 31 = $2,61010/26/

11、202113Balance Sheet Inventory = $1,395Income Statement COGS = $4,595Specific Identification Example1 106$ =106$ 5 115$ =575 6 119$ =714 End. Inv.1,395$ DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 149 91$ =819$ 11 106$ =1,166$ 515$ Aug. 17

12、20 115$ =2,300$ 2,815$ Aug. 2810 119$ =1,190$ 4,005$ Aug. 311 91$ =91$ 3 106$ =318$ 15 115$ =1,725$ 4 119$ =476$ 1,395$ 10/26/202114First-In, First-Out Method (FIFO)先进先出法Costs of Goods SoldOldest CostsEnding InventoryRecent Costs10/26/202115DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91

13、$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1410 91$ =910$ 10 106$ =1,060$ 530$ FIFO Example 先进先出法举例The Cost of Goods Sold for the August 14 sale is $1,970, leaving $530 and 5 units in inventory. ContinueLets look at the entries for the Aug. 14 sale.10/26/202116GENERAL JOURNALDateAccount Titles a

14、nd ExplanationPR DebitCreditAug. 14 Cash2,600Sales2,60014 Cost of Goods Sold1,970Inventory1,970RetailCostContinueA similar entry is made after each sale.FIFO Example10/26/202117Additional purchases were made on August 17 and August 28.On August 31, an additional 23 units were sold.ContinueDatePurcha

15、sesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1410 91$ =910$ 10 106$ =1,060$ 530$ Aug. 1720 115$ =2,300$ 2,830$ Aug. 2810 119$ =1,190$ 4,020$ FIFO Example10/26/202118DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106

16、$ =1,590$ 2,500$ Aug. 1410 91$ =910$ 10 106$ =1,060$ 530$ Aug. 1720 115$ =2,300$ 2,830$ Aug. 2810 119$ =1,190$ 4,020$ Aug. 315 106$ =530$ 18 115$ =2,070$ 1,420$ Cost of Goods Sold for August 31 = $2,600FIFO Example10/26/202119DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Au

17、g. 315 106$ =1,590$ 2,500$ Aug. 1410 91$ =910$ 10 106$ =1,060$ 530$ Aug. 1720 115$ =2,300$ 2,830$ Aug. 2810 119$ =1,190$ 4,020$ Aug. 315 106$ =530$ 18 115$ =2,070$ 1,420$ Balance Sheet Inventory = $1,420Income Statement COGS = $4,5702 115$=230$ 10 119$=1,190 End. Inv.1,420$FIFO Example10/26/202120La

18、st-In, First-Out Method(LIFO) 后进先出法Costs of Goods SoldRecent CostsEnding InventoryOldest Costs10/26/202121DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1415 106$ =1,590$ 5 91$ =455$ 455$ LIFO Example 后进先出法举例The Cost of Goods Sold for the Au

19、gust 14 sale is $2,045, leaving $455 and 5 units in inventory. ContinueLets look at the entries for the Aug. 14 sale.10/26/202122LIFO ExampleGENERAL JOURNALDateAccount Titles and ExplanationPR DebitCreditAug. 14 Cash2,600Sales2,60014 Cost of Goods Sold2,045Inventory2,045RetailCostContinueA similar e

20、ntry is made after each sale.10/26/202123LIFO ExampleAdditional purchases were made on August 17 and August 28.On August 31, an additional 23 units were sold.ContinueDatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1415 106$ =1,590$ 5 91$ =455

21、$ 455$ Aug. 1720 115$ =2,300$ 2,755$ Aug. 2810 119$ =1,190$ 3,945$ 10/26/202124DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1415 106$ =1,590$ 5 91$ =455$ 455$ Aug. 1720 115$ =2,300$ 2,755$ Aug. 2810 119$ =1,190$ 3,945$ Aug. 3110 119$ =1,19

22、0$ 13 115$ =1,495$ 1,260$ Cost of Goods Sold for August 31 = $2,685LIFO Example10/26/202125DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1415 106$ =1,590$ 5 91$ =455$ 455$ Aug. 1720 115$ =2,300$ 2,755$ Aug. 2810 119$ =1,190$ 3,945$ Aug. 311

23、0 119$ =1,190$ 13 115$ =1,495$ 1,260$ Balance Sheet Inventory = $1,260Income Statement COGS = $4,7305 91$ =455$ 7 115$=805 End. Inv.1,260$LIFO Example10/26/202126$100 = $2,500 / 25DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Average-Cost Method

24、 Example移动平均法举例ContinueThe average cost per unit must be computed prior to each sale.10/26/202127$100 = $2,500 / 25DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1420 100$ =2,000$ 500$ Average-Cost Method ExampleContinueThe average cost per

25、unit is $100.Let s look at the entries for the Aug. 14 sale.10/26/202128Average-Cost Method ExampleGENERAL JOURNALDateAccount Titles and ExplanationPR DebitCreditAug. 14 Cash2,600Sales2,60014 Cost of Goods Sold2,000Inventory2,000RetailCostContinueA similar entry is made after each sale.10/26/202129A

26、dditional purchases were made on August 17 and August 28.On August 31, an additional 23 units were sold.ContinueDatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1420 100$ =2,000$ 500$ Aug. 1720 115$ =2,300$ 2,800$ Aug. 2810 119$ =1,190$ 3,990$

27、 Average-Cost Method Example10/26/202130$114 = $3,990 / 35DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1420 100$ =2,000$ 500$ Aug. 1720 115$ =2,300$ 2,800$ Aug. 2810 119$ =1,190$ 3,990$ Total Purchases55Less: Sales to Date-20Units on Hand3

28、5Average-Cost Method Example10/26/202131DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1420 100$ =2,000$ 500$ Aug. 1720 115$ =2,300$ 2,800$ Aug. 2810 119$ =1,190$ 3,990$ Aug. 3123 114$ =2,622$ 1,368$ $114 = $3,990 / 35The average cost per un

29、it is $114.Average-Cost Method Example10/26/202132Income Statement COGS = $4,622DatePurchasesCost of Goods SoldInventory BalanceAug. 110 91$ =910$ 910$ Aug. 315 106$ =1,590$ 2,500$ Aug. 1420 100$ =2,000$ 500$ Aug. 1720 115$ =2,300$ 2,800$ Aug. 2810 119$ =1,190$ 3,990$ Aug. 3123 114$ =2,622$ 1,368$ B

30、alance Sheet Inventory = $1,368$114 *12 = $1,368Average-Cost Method Example10/26/202133Inventory Valuation Methods: A SummaryCosts Allocated to:Valuation MethodCost of Goods SoldInventoryCommentsSpecificActual cost of Actual cost of unitsParallels physical flow identificationthe units soldremainingL

31、ogical method when units are uniqueMay be misleading for identical unitsAverage costNumber of units sold times the Number of units on hand times the Assigns all units the same average unit costaverage unit cost average unit costCurrent costs are averaged in with older costsFirst-in, First-out (FIFO)

32、Cost of earliest purchases onCost of most recently Cost of goods sold is based on older costshand prior to the salepurchased unitsInventory valued at current costsMay overstate income during periods of rising prices; may increase income taxes dueLast-in, First-out (LIFO)Cost of most recentlyCost of

33、earliest purchasesCost of goods sold shown at recent pricespurchased unitsassumed still in inventory)Inventory shown at old (and perhaps out of date) costsMost conservative method during periods of rising prices; often results in lower income taxes10/26/202134三、永续盘存制与定期盘存制 期初存货成本+本期增加成本 =发出存货成本+期末存货

34、成本 永续盘存制： 发出存货成本期末存货成本 定期盘存制： 期末存货成本发出存货成本10/26/202135定期盘存制 每期期末通过对存货的实地盘点确定期末存货的数量，并据以计算本期发出存货的数量。称为以存计销（耗）或盘存计销（耗）。 基本特征： 平时的帐簿中只记载存货的购进，销货或存货发出不作会计反映 期末时进行实物盘点确定结存的存货数量，根据公式算出期末存货金额，倒轧本期已销成本或耗用成本。 公式为： 期末存货金额=期末存货数量存货单价 本期耗用或销货成本=期初存货成本+本期购货成本期末存货成本10/26/202136定期盘存制的利弊分析 定期盘存制的优点 简化了日常的存货核算工作 定期盘

35、存制的缺点 加大了期末的工作量 平时的账面余额不反映存货的变化，时效性较差，不利于存货的管理和控制 凡未计入期末存货的部分，都视为已出售或已耗用，一律计入销售成本（以存计销、以存计耗，倒轧成本），可能掩盖存货管理存在的人为和自然损耗因素，造成销售成本不实10/26/202137永续盘存制 对于各个存货项目的每笔收入、发出的数量、金额进行登记，并及时结出存货结存的数量和金额。 公式： 期初结存+本期收入本期发出=期末结存10/26/202138永续盘存制的利弊分析 永续盘存制的优点 存货会计记录时效性较强，有利于存货的管理和控制，简化了期末的核算工作量 永续盘存制的缺点 加大了存货的日常核算工作

36、量 对电算化要求程度较高 必须结合定期盘点，才能确保期末存货和销售成本的准确性10/26/202139两种盘存制释例A公司（一般纳税人）2001年10月发生以下业务： 1日，期初甲商品20件，单位成本1050元； 2日，向B公司购买甲商品100件，每件1000元，付款条件2/10，n/30，FOB；B公司为小规模纳税人，VAT为6%； 3日，上述商品到货，验收时发现其中5件质量不合格，予以退回，并获B公司同意； 6日，收到B公司代垫运费单据，计3 800元； 10日，开出汇票偿付B公司货款（含VAT）及代垫运费； 15日，出售甲商品50件，每件售价1 200元，按加权平均法计算成本； 31日，

37、甲商品盘存数为65件。10/26/202140永续盘存制永续盘存制定期盘存制定期盘存制3日验货借：库存商品甲 100700 贷：应付账款B 100700 95 X 1000 X 1.06 = 100700借：购货甲 106000 贷：应付账款B 100700 购货退还及折让 53006日运费借：营业费用 3800 贷：应付账款B 3800借：营业费用 3800 贷：应付账款B 380010日付款借：应付账款B 104500 贷：库存商品甲 2014 银行存款 102486现金折扣：100700 X 2% = 2014现金折扣按总价法核算。加权平均法：单位成本=（20X1050+100700-2

38、014）/（20+95）=1040.75借：应付账款B 104500 贷：现金折扣 2014 银行存款 10248610/26/202141永续盘存制永续盘存制定期盘存制定期盘存制15日销售借：应收账款 70200 贷：主营业务收入 60000 应交税金 10200借：主营业务成本 52037 贷：库存商品甲 52037发出商品成本= 1040.75 X 50 = 52037 借：应收账款 70200 贷：主营业务收入 60000 应交税金 1020031日期末盘点 期末库存成本= 21000+ 100700-2014-52037=67649盘存 65件65 X 1040.75 = 67649账实相符！借：存货（期末）