匿名
匿名 發問於 商業及金融其他 - 商業及金融 · 1 十年 前

transfer price of goods completed 係咪 net realizable value

請問manufacturing account 的transfer price of goods completed 是否即是 net realizable value??

怎樣分辨cost 和 realizable value ?

thanks~~

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  • DORIS
    Lv 7
    1 十年 前
    最佳解答

    transfer price of goods completed 是否即是 net realizable value??

    no

    Transfer price of goods completed=

    Production cost of goods completed(如果是a

    Add: Manufacturing profit (a*?%)

    即佢會有個預計profit

    唔同 net realizable value

    分辨cost 和 realizable value ?

    你是否指

    net realizable value?

    一般來說

    cost即是成本,生產佢出來的成本

    不過,由於可能會過時,貨有損害

    所以就出現咗 net realizable value(預計會sales有幾錢)

    Net realisable value is the estimated selling price of an asset in the asset in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

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