MindMap Gallery Intermediate Accounting Practice Chapter 2 Inventory
An article about the 2024 Intermediate Accounting Practice Chapter 2 Inventory Mind Map, including confirmation, initial measurement, Let’s learn together about final measurement and so on.
Edited at 2023-12-05 19:21:05Explore the intricate lineage of the Crown Royal Family Tree, showcasing the House of Windsor and its notable members. From Queen Elizabeth II and Prince Philip's legacy to their childrenKing Charles III, Princess Anne, Prince Andrew, and Prince Edwarddiscover the marriages and offspring that shape the modern monarchy. Notable branches include the heir apparent, Prince William, and his brother, Prince Harry, alongside their families. Delve into Prince Philip's roots in the House of Glücksburg, connecting British royalty to Denmark and Greece. Join us in tracing this remarkable royal heritage!
This is a panoramic infographic—currently sweeping across the web—illustrating the comprehensive applications of OpenClaw, a popular open-source AI agent platform. It systematically introduces this intelligent agent framework—affectionately dubbed "Lobster Farming"—helping readers quickly grasp its core value, technical features, application scenarios, and security protocols. It serves as an excellent introductory guide and practical manual.
這是一張最近風靡全網關於熱門開源AI代理平台OpenClaw的全網應用全景圖解。它系統性地介紹了這款被稱為「養龍蝦」的智慧體框架,幫助讀者快速理解其核心價值、技術特性、應用場景及安全規範,是一份極佳的入門指南與實操手冊。此圖主要針對希望利用AI建構自動化工作流程的技術從業人員、中小企業主及效率追求者,透過9大模組層層遞進,全面剖析了OpenClaw從概念到落地的整個過程。 圖中核心內容首先釐清了「養龍蝦」指涉的是OpenClawd開源智能體,並強調其本質是「AI基建」而非一般聊天機器人。隨後詳細比較其與傳統AI助理的區別,擁有記憶管理、權限控制、會話隔離和異常恢復四大基礎能力,支援跨平台存取和多模型相容(如GPT、Claude、Ollama)。同時,圖解提供了完整的部署方案(雲端/本地/Docker),並列舉了辦公室自動化、內容創作、資料收集等五大應用程式場景。此外,還展示了其火爆程度、政府與大廠佈局、安全部署建議及適合/不適合的人群分類。幫助你快速掌握OpenClaw技術架構與應用價值,指導個人或企業建構AI自動化系統,規避資料外洩與權限失控風險,是學習「執行式AI」轉型的權威參考圖譜。
Explore the intricate lineage of the Crown Royal Family Tree, showcasing the House of Windsor and its notable members. From Queen Elizabeth II and Prince Philip's legacy to their childrenKing Charles III, Princess Anne, Prince Andrew, and Prince Edwarddiscover the marriages and offspring that shape the modern monarchy. Notable branches include the heir apparent, Prince William, and his brother, Prince Harry, alongside their families. Delve into Prince Philip's roots in the House of Glücksburg, connecting British royalty to Denmark and Greece. Join us in tracing this remarkable royal heritage!
This is a panoramic infographic—currently sweeping across the web—illustrating the comprehensive applications of OpenClaw, a popular open-source AI agent platform. It systematically introduces this intelligent agent framework—affectionately dubbed "Lobster Farming"—helping readers quickly grasp its core value, technical features, application scenarios, and security protocols. It serves as an excellent introductory guide and practical manual.
這是一張最近風靡全網關於熱門開源AI代理平台OpenClaw的全網應用全景圖解。它系統性地介紹了這款被稱為「養龍蝦」的智慧體框架,幫助讀者快速理解其核心價值、技術特性、應用場景及安全規範,是一份極佳的入門指南與實操手冊。此圖主要針對希望利用AI建構自動化工作流程的技術從業人員、中小企業主及效率追求者,透過9大模組層層遞進,全面剖析了OpenClaw從概念到落地的整個過程。 圖中核心內容首先釐清了「養龍蝦」指涉的是OpenClawd開源智能體,並強調其本質是「AI基建」而非一般聊天機器人。隨後詳細比較其與傳統AI助理的區別,擁有記憶管理、權限控制、會話隔離和異常恢復四大基礎能力,支援跨平台存取和多模型相容(如GPT、Claude、Ollama)。同時,圖解提供了完整的部署方案(雲端/本地/Docker),並列舉了辦公室自動化、內容創作、資料收集等五大應用程式場景。此外,還展示了其火爆程度、政府與大廠佈局、安全部署建議及適合/不適合的人群分類。幫助你快速掌握OpenClaw技術架構與應用價值,指導個人或企業建構AI自動化系統,規避資料外洩與權限失控風險,是學習「執行式AI」轉型的權威參考圖譜。
Chapter 2 Inventory
confirm
1. The economic benefits related to the inventory are likely to flow into the enterprise
2. The cost of the inventory can be measured reliably
initial measurement
1. Outsourcing
Purchase price: the price indicated on the invoice (excluding deductible input tax)
Related taxes and fees: import duties, import consumption tax, input tax that cannot be deducted
Other expenses: transportation fees, loading and unloading fees, insurance fees, packaging fees, storage fees before warehousing, reasonable losses, etc.
2. Circulation enterprises (purchasing costs are collected first and distributed according to the situation at the end of the period)
The purchase cost of sold goods is included in the current profit and loss (main business cost)
subtopic
subtopic
The purchase cost of unsold goods is included in the ending inventory cost.
3. Obtained by processing
Consigned processing materials
Raw materials, processing fees, handling fees, transportation fees, non-deductible value-added tax
sale tax
Sell directly after repossession
Included in "entrusted processing materials"
Continue to process taxable products after recovery
Included in "taxes payable - consumption tax payable"
self-produced
4. Investor investment: (The cost of investor investment shall be determined according to the value stipulated in the investment contract or agreement, except where the value stipulated in the contract or agreement is unfair.)
End of period measurement
Principle (measurement of the lower of cost and net realizable value)
Judgment of Inventory Impairment Signs
Net realizable value is lower than cost
(1) The market price of inventories continues to fall, with no hope of recovery in the foreseeable future.
(2) The cost of the products produced by the enterprise using the raw materials is greater than the sales price of the products.
(3) Due to product upgrading, the company’s original inventory of raw materials no longer meets the needs of new products.
(4) Market demand changes due to obsolescence of goods or services provided by the enterprise or changes in consumer preferences, resulting in a gradual decline in market prices.
(5) Other circumstances that are sufficient to prove that the inventory has actually been impaired.
Net worth is "0"
① Inventories that have become moldy and spoiled.
② Inventories that have expired and have no transfer value.
③ Inventories that are no longer needed in production and have no use value or transfer value.
④Other inventories that are sufficient to prove that they have no use value or transfer value.
The signs of impairment are eliminated (should be reversed within the amount of inventory depreciation provisions that have been accrued)
1. Reversal: Debit: Inventory depreciation reserve Credit: Asset impairment loss
2. Transfer of sold products: borrow: main business costs, etc. Inventory impairment Credit: Inventory goods
Measurement method
Products (sold directly)
Have a contract
Net realizable value = contract price – estimated sales tax
No contract
Net realizable value = market price – estimated sales tax
Need to process (raw materials): mainly depends on whether the product is impaired
If there is no impairment of products, there will be no impairment of materials, and they can be recorded at cost.
Product impairment
Net realizable value of materials = estimated selling price of the product - processing costs to be incurred until completion - estimated sales tax
Borrow: Asset impairment loss Credit: Provision for inventory decline in value
The calculation is the ending balance, taking into account the beginning balance.