文档介绍：2016-11-1湖南工程学院国际教育学院1Chapter 7Inventory存货2016-11-1湖南工程学院国际教育学院2Key Points About Inventory§Inventory Recording 存货清查§Basic Inventory Valuation Methods§存货基本估价方法§Alternative Valuation Methods§可供选择的计价方法§Estimating Inventory 库存评估§Inventory Errors 库存错误2016-11-1湖南工程学院国际教育学院4Inventory Recording Methods存货清查方法(in Chapter 3)vPERIODIC METHODv定期盘存制?PERPETUAL METHOD?永续盘存制2016-11-1湖南工程学院国际教育学院5Exercises:§Satellite Trackers sells satellite tracking systems for receiving television broadcasts from satellites in outer space. At December 31, Year 2009, pany’s inventory amounted to $22 000. During the first week of January,2010, pany made only one purchase and one sale. These transactions were as follows:§卫星追踪设备生产商销售卫星追踪系统来从太空中卫星上接收电视广播信号。2009年12月31日,该公司的存货达22000美元。2010年1月的第一个星期,公司发生一次购买业务和一次销售业务。相关资料如下:§Jan. 3 Sold one tracking system costing $11 200 to Mystery Mountain Resort for cash, $18 900.§Jan. 6 Purchased merchandise on account from Yamaha, $9 600. Terms, net 30 -11-1湖南工程学院国际教育学院6Required:§(1) Assuming that Satellite Trackers uses the perpetual inventory system永续盘存制. Use separate entries to record the sales revenue and the cost of goods sold for the sale on Jan. 3 and the purchase Jan. 6。§(2) Compute the balance of the Inventory account on January 7 。2016-11-1湖南工程学院国际教育学院7Answers:§ (1) Jan. 3 § Cash 18,900 § Sales 18,900§ Cost of Goods Sold 11,200 § Merchandise Inventory 11,200§ Jan. 6 Merchandise Inventory 9,600 § Accounts Payable 9,600§(2) 22,000 + 9,600 – 11,200 = $20,4002016-11-1湖南工程学院国际教育学院8Required:§(3) Assuming that Satellite Trackers uses the periodic inventory system定期盘存制.§(4) Compute the cost of goods sold for the first week of January assuming use of a periodic inventory system. Use your answer to part (2) as the ending -11-1湖南工程学院国际教育学院9Answers:§(3) J