问答题 Green was performing inventory valuation at the end of Green Co's financial year. Inventory was carried out at $45,350 in the drafted statement of financial position. However, he found that 1,500 units of inventory was damaged by fire which had originally cost $5 per unit. Currently, the damaged goods need to be repaired at a cost of $2 per unit before resale. The market price of those goods is $8 per unit and there will be $500 expense incurred to sell them.
What amount should be shown in the financial statement relating to inventory?
$______

A、无
B、无
C、无

【正确答案】

【答案解析】[考点] Recording transactions and events-Inventory-Subsequent measurement-The lower of cost and NRV [难易度] 难本题考查的是IAS 2 Inventories，存货应当以历史成本和可变现净值孰低记录。被损坏的存货的历史成本Historical cost=1,500×5=$7,500 可变现净值NRV=Selling price-Cost to completion-Cost to se11=(8-2)×1,500-500=$8,500 历史成本低于可变现净值，原始记录并没有问题，存货的价值不需要调整。