tailieunhanh - Inventory accounting a comprehensive guide phần 6

Ví dụ sau đây của phương pháp liên kết chuỗi giả định các thông tin kiểm kê chỉ được sử dụng cho ví dụ hai phần mở rộng. Tuy nhiên, chúng tôi cũng lưu ý các chi phí hàng tồn kho bắt đầu cho mỗi năm và bao gồm chi phí hàng tồn kho bắt đầu mở rộng cho từng năm, tạo điều kiện tính toán theo phương pháp liên kết chuỗi. | LIFO FIFO and Average Costing I 117 The following example of the link-chain method assumes the same inventory information just used for the double-extension example. However we have also noted the beginning inventory cost for each year and included the extended beginning inventory cost for each year which facilitates calculations under the link-chain method. Year Ending Unit Quantity Beginning-of-Year Cost each Extended at End-of-Year Cost Each Extended at Beginning-of-Year Price End-of-Year Price 1 3 500 - - 112 000 2 7 000 224 000 241 500 3 5 500 189 750 198 000 4 7 250 261 000 271 875 As was the case for the double-extension method there is no index for year one which is the base year. In year two the index will be the extended year-end price of 241 500 divided by the extended beginning-of-year price of 224 000 or . This is the same percentage calculated for year two under the double-extension method because the beginning-of-year price is the same as the base price used under the double-extension method. We then determine the value of the year two inventory layer by first dividing the extended year-end price of 241 500 by the cumulative index of to arrive at an inventory valuation restated to the base year cost of 224 026. We then subtract the year one base layer of 112 000 from the 224 026 to arrive at a new layer at the base year cost of 112 026 which we then multiply by the cumulative index of to bring it back to current year prices. This results in a year two inventory layer of 120 764. At this point the inventory layers are as follows Layer Type Base Year Valuation LIFO Layer Valuation Cumulative Index Base layer 112 000 112 000 Year 2 layer 112 026 120 764 Total 224 026 232 764 - In year three the index will be the extended year-end price of 198 000 divided by the extended beginning-of-year price of 189 750 or . Because this is the first year in which the base year was not used to