acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Measurement
1.1 Initial measurement:
Cost(available for sale)
1.2 Subsequent measurement:
Inventories should be measured at the lower of cost and net realisable value.
NRV=selling price-selling expense-completion cost
2. Cost of sales= Opening inventory + purchases – closing inventory
3. Valuing
FIFO (first in, first out)
AVCO (average cost)
LIFO(ACCA 不允许)
