BAFS你問我答channel
Inventory as an asset account,多咗就係Dr,少咗就係Cr
呢個account一年郁一次其他tutor已經解釋咗,唔補充
當closing inventory overvalued,自然一隻腳係Cr inventory,你要扣返inventory as an asset
至於點解Dr Trading / COGS呢,呢個同你income statement既原理有啲關係
Income statement第一部分其實係做緊matching。咩意思呢?賣咗幾多貨,就要搵返呢批貨對應既cost (ie COGS)。例如你10蚊賣一罐汽水,來貨價3蚊,就係賺7蚊。
...