會計問題：Net realisable value

sony cat

2008-04-27 7:45 am

求Stock reduced to net realizable value

我公司倉庫火災後，Stock salvaged was $ 6,015.
火災前, Stock amounted $ 63,118.

重點:
Goods costing $ 1,000 was damaged. It can be sold at 60% of selling price after $100 was spent on restoration.

問題１：請問Stock reduced to net realizable value點計（請列明計算步驟）？

問題２：請問net realizable value是否用Cost嚟計？還是用Selling price嚟計呢？

回答 (1)

pui shan

2008-04-27 8:19 am

✔ 最佳答案

Net Realizable value即是可套現淨值，佢是將"cost"同"selling price-repair fee"比較，用較低的值做stock value。

一般黎講，cost係少過selling price的 (冇人想做蝕本生意掛 = =")

但有時，可能d貨出現問題或急於清貨，要以低於成本價賣出(如超舊款的電話)。呢個時候，就要以佢賣緊的價黎做佢的stock value la~

(蝕錢都多過阻住晒d地方丫)

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睇完呢度，第一題識唔識點計？

我想條題目本身有沒有俾Selling price是幾多。

如果($1000-$100) x 60%都細唔過selling price, 咁就唔使理佢。

如果計出黎係細過既，就係將剩餘的stock - $1000 + 計出黎的結果就得。

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