transfer price of goods completed 係咪 net realizable value

Question

請問manufacturing account 的transfer price of goods completed 是否即是 net realizable value??

怎樣分辨cost 和 realizable value ?

thanks~~

Answer 1

transfer price of goods completed 是否即是 net realizable value??
no
Transfer price of goods completed=

Production cost of goods completed(如果是a
Add: Manufacturing profit (a*?%)

即佢會有個預計profit

唔同 net realizable value

分辨cost 和 realizable value ?
你是否指
net realizable value?

一般來說
cost即是成本，生產佢出來的成本
不過，由於可能會過時，貨有損害

所以就出現咗 net realizable value(預計會sales有幾錢)

Net realisable value is the estimated selling price of an asset in the asset in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.