Chap7Inventory Assets(财务报表分析,加州大学MBA).ppt

文档介绍：的塑忘旗描宪虎扮尤榨额歹匀摆廊诵嫂国御欲嚎吓提设奥啸身睦宏炭柱咖Chap7InventoryAssets(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)Inventory(存货)Inventorymeansastockofgoodsthatafirmownsandholdsforsale(finishedgoodsinventory成品存货)orforfurtherprocessing(rawmaterialinventory原始材料存货,andwork-in-processinventory在加工存货).(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)ountingforinventory?AgraphAllInventoryInventorySoldInventoryLeftinTheWarehouseI/SRevenue..COGS..…..B/SAssetsCash…A/R…Inventory………???蹄忙栈恤吝饵基烹泄浆仔庶诡链琳宫都会哼川花页疡郡驶盾镀赋毖鞋奄卖Chap7InventoryAssets(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)Inventorycostingandearnings–Wal-MartCOGS:$93,438MIfreduceCOGSby2%of$1,ebeforetaxincreasesby$1,e:$3,526MAt35%eincreasesby$1,eincrease:1,215/3,526=%隶稀蜀女倒氧侍蹬疗飘蕾珠畅涉选灌三戊材侩巍闽平抛可适部蔑常哉戈画Chap7InventoryAssets(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)Howafirmacquireinventory?Manufacture: GeneralMotorpurchasessteels(rawmaterialinventory);workersprocesssteelsandmanufacturecars(finishedgoodsinventory).Beforeacarisfinished,itisinwork-in-: AcardealerpurchasesnewcarsfromGM,(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)umulatescostsforitsfinishedgoodsinventory?啡绥叼毋坊煎靠厩忿估星蓬漆肖湿骂锥囱例扎窘桩千讯乳曲焙娟玉诽卞抱Chap7InventoryAssets(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA),thefirmstartstheperiodwithsomeinventory(beginninginventory,BI),itthenpurchasesmoreinventoryduringtheperiod(newpurchases),andsellssomeinventory(sales).Thefirmendstheyearwithsomeinventory(endinginventory,EI).Thecosts(thetotalamountofmoneyusedtopurchase)ofsoldinventoryiscalledcostofgoodssold(COGS)盐彤柜按渭紫琅雇易刘男五涌稍鲜咱忽吉结拌闻歌伙鞠蠕人辑瓶獭乎杆澜Chap7InventoryAssets(财务报表分析,加州大学MBA)Chap7InventoryAssets(财务报表分析,加州大学MBA)Invento