85问答库 > 某企业采用“成本与可变现净值孰低”进行期末存货计价。

某企业采用“成本与可变现净值孰低”进行期末存货计价。

2025-03-14 04:55:52
推荐回答（1个）
回答1：

答：2012年应计提的存货跌价准备=250000-221600=28400
借：资产减值损失28400
贷：存货跌价准备28400
2013年应计提的存货跌价准备=240000-208000=32000
借：资产减值损失32000
贷：存货跌价准备32000
2014年应计提的存货跌价准备=230000-226000=4000
借：资产减值损失4000
贷：存货跌价准备4000
2015年应计提的存货跌价准备=260000-265000=-5000
因可变现净值大于存货期末余额。所以2015年不计提存货跌价准备

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