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所在平台: Udemy |
课程主页: https://www.udemy.com/course/us-gaap-asc-330-inventory-accounting/
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**课程名称：** CPA FAR US GAAP ASC 330：存货会计 **课程概述：** 本课程是关于美国通用会计准则（US GAAP）ASC 330存货会计的全面指南。课程旨在帮助会计专业人士、财务分析师和企业主掌握存货计量、估值和报告的关键原则。通过本课程，您将能够深入了解存货组成的要素如何影响财务报告，探索定期和永续盘存制及其应用，学习存货的初始计量方法，包括美元价值后进先出法（Dollar Value LIFO）及其分层方法。此外，课程还将介绍零售法和传统零售法等简化存货估值方法，并指导您如何运用毛销差法（Gross Profit Method）在特定场景下估算存货。最后，课程将重点讲解期末的后续计量，特别是成本与市价孰低法（Lower of Cost or Market, LCM）及其市场价格的确定。 **课程亮点：** * **视频1：概述** - 介绍存货会计及其组成部分。 * **视频2：存货系统** - 详细探讨定期盘存制和永续盘存制。 * **视频3：初始计量 - 美元价值后进先出法** - 学习使用美元价值后进先出法调整成本和根据价格变动分层存货。 * **视频4：零售法和传统零售法** - 通过零售业相关方法简化存货追踪和估值。 * **视频5：毛销差法** - 理解并应用毛销差法估算存货。 * **视频6：期末后续计量** - 深入学习成本与市价孰低法（LCM）估值和市场价格确定。 **学完本课程，您将能够自信地应对存货会计的各项挑战，确保财务报告的准确性和合规性。** **课程主题：** 会计、财务报告、存货估值
A Complete Guide of Inventory Accounting as per US GAAP ASC 330Master the essential principles of US GAAP ASC 330 with this comprehensive course on Inventory Accounting. Designed for accounting professionals, financial analysts, and business owners, this course unpacks the complexities of inventory measurement, valuation, and reporting under US GAAP. Whether you're looking to sharpen your skills or gain practical knowledge, this course provides the tools you need for accurate and compliant inventory accounting.What You'll LearnUnderstand the components of inventory and how they influence financial reporting.Explore the periodic and perpetual inventory systems and their applications.Learn the initial measurement of inventory, including the Dollar Value LIFO Method and its layering approach.Gain insights into the Retail and Conventional Retail Methods for simplified inventory valuation.Apply the Gross Profit Method for estimating inventory in specific scenarios.Master the subsequent measurement at period-end, focusing on Lower of Cost or Market (LCM) and market price determination.Explore TopicsAccounting Financial Reporting Inventory ValuationCourse HighlightsVideo 1: OverviewIntroduction to Inventory Accounting and its components.Video 2: Inventory SystemsA detailed exploration of Periodic and Perpetual Inventory Systems.Video 3: Initial Measurement - Dollar Value LIFOLearn to use the Dollar Value LIFO Method to adjust costs and layer inventory based on price changes.Video 4: Retail and Conventional Retail MethodsSimplify inventory tracking and valuation with retail-focused methodologies.Video 5: Gross Profit MethodUnderstand and apply the Gross Profit Method in estimating inventory.Video 6: Subsequent Measurement at Period EndDive into Lower of Cost or Market (LCM) valuation and market price determination.By the end of this course, you'll be equipped to confidently handle inventory accounting challenges, ensuring precision and compliance in your financial reporting. Enroll now to elevate your inventory accounting expertise!
