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تخاطيف محاسبية

ما القيد المحاسبي لاثبات انخفاض المخزون

30 ديسمبر 2022

لو عندي مخزون وقيمته انخفضت بقي قيمته السوقية اقل من تكلفته .

ازاي اعالج المخزون دا مع ذكر القيود ؟؟

وهل ف أكثر من طريقة لمعالجته أم لا ؟

يتم قياس المخزون طبقا للتكلفه او صافي القيمه القابله للتحقق وطبقا لمعايير المحاسبه يجب الا تظهر قيمه اي اصل بقيمه اعلى من المبلغ الممكن استرداده من الاصل هنعمل قيد محاسبي لاثبات انخفاض المخزون

من ح /خسائر هبوط اسعار المخزون
ال ح/ انخفاض اسعار المخزون

ويتم اقفال حساب هبوط اسعار المخزون في قائمه الدخل
من ح /قائمه الدخل
ال ح/خسائر هبوط المخزون

تخاطيف محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

تعليقات

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'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));