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Mind map of inventories. Its measurement methods include the judgment of signs of inventory impairment, determination of realizable present value, and provision and reversal of price decline provisions. Everyone is welcome to learn.
Edited at 2023-10-30 21:09:03This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
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Recognition conditions and initial measurement
Confirm conditions
economic benefit
Judgment criteria
cost
Reliable measurement
initial measurement
outsourcing
Raw materials, commodities, low-value consumables
purchase price
Does not include deductible VAT input tax
Related taxes
Consumption tax, resource tax, and non-deductible value-added tax input tax
Shipping and handling charges
The amount indicated on the special VAT invoice
insurance
In the purchasing process
Daily management
other
Storage fee
Packaging fee
Reasonable losses during transportation
Selection and sorting fee before storage
apportion
direct apportionment
apportioned separately
further processing
Finished products, products in progress, semi-finished products, and commissioned processing materials
Entrust processing to external units
must be included in the cost
Actual cost of raw materials or semi-finished products consumed
Processing fee (excluding VAT)
Round trip shipping and incidental charges
Not necessarily entry cost
sale tax
Continuous production of taxable consumer goods
Selling or continuing to produce non-taxable consumer goods
VAT
General taxpayer
small taxpayer
Accounting treatment
Issue commissioned processing materials
Pay processing fees and taxes
Recover entrusted processing materials and remaining materials
self-produced
direct material
Processing cost
Direct labor
Manufacturing costs
Obtained by other means
Investor investment
Determination of value (fair value) stipulated in the investment contract or agreement (deemed outsourcing)
Providing labor services to obtain
Direct labor
Other direct costs
Attributable overhead costs
Relevant expenses not included in costs
Abnormal consumption of direct materials, direct labor, and manufacturing expenses
Warehousing expenses incurred after the inventory is put into storage
Specific goods purchased by companies for use in advertising and marketing campaigns
End of period measurement
measurement principle
The lower of cost and net realizable value
Measurement method
Judgment of Inventory Impairment Signs
Determination of realizable present value
Provision and reversal of price decline provisions
theme
theme
Unreasonable losses during transportation
Pending property gains and losses
Items receivable
Current profit and loss (loss amount)