acca f2考试考什么呢？小编给大家整理了关于f2科目的常考知识点。快来看一看吧！
1.Recording inventory level
Bin cards and stores ledger accounts are used to record inventory movements in order to maintain accurate records of current inventory levels.
Perpetual inventory refer to a inventory recording system whereby the records(bin cards and stores ledger accounts) are updated for each receipt and issue of inventory as it occurs.
Periodic stocktaking is a process whereby all inventory items are physically counted and valued at a set point in time,usually at the end of an accounting period.
Continuous stocktaking is counting and valuing selected items at different times on a rotating basis,usually each day. valuable items or item with a high turnover could be checked more frequently.
2.Inventory control level
Reorder level=maximum usage×maximum lead time
Minimum level=reorder level-(average usage×average lead time)
Maximum level=reorder level-(minimum usage×minimum lead time)+reorder quantityou
Average inventory=safety inventory+1/2reorder quantity
3. Inventory valuation
FIFO(first in,first out):assumes that materials are issued out of inventory in the order in which they were delivered into inventory: issues are priced at the cost of the earliest delivery remaining in inventory.
AVCO
--cumulative weighted average pricing)
--Periodic weighted average
FIFO vs AVCO
| Cost of sales | Closing inventory | profit | |
| Pirce raising | lower | higher | higher |
| Price falling | higher | lower | lower |
