會計: Stock (容易)

2013-02-15 12:40 pm

我想問o既問題其實我自己都覺得吾算難,但係諗通吾到.
什麼是Opening stock?

什麼是closing stock?

什麼是average stock?

什麼是stock turnover rate?

你知道答案既會發現呢4條係好有關係.
我諗吾通opening stock&closing stock ,我想要詳細小小,(例子?)

回答 (1)

Anchel

2013-02-16 4:06 am

✔ 最佳答案

Opening stock=期初存貨. Closing Stock=期末存貨. 例如你會計年度係1/4/2011-31/3/2012. Opening Stock就係上個會計年度尾(y/e: 31/3/2011)的closing stock. Closing Stock就係截至31/3/2012的存貨總值.

Average Stock=(Opening Stock+Closing Stock / 2.
1年平均積存存貨成本價.

Stock turnover rate=Cost of goods sold / average stock
例如Cost of goods sold係$1,000,000, average stock係$100,000, 即係代表一年清10次貨. 數目愈大代表存貨流轉速度快, 貨如輪轉.

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