2015年USCPA（美国注册会计师）1-2月份考试窗口已经正式开放，高顿网校小编特意整理FAR(财务会计与报告)部分考试重点如下，希望大家能够从中有所收获！
Types of inventories held for re-sale
Retail Inventory
Raw Materials Inventory
Work in Process Inventory
Finished Goods Inventory
Goods and materials to be included in inventory
Goods in Transit.F.O.B Shipping Point/F.O.B Destination
Sales with a right of return. “Can you reasonably estimate the return?”。If no，do not recognize revenue.If yes，recognize revenue and estimated allowance.
Consigned goods/Public warehouses/Sales with a mandatory buyback/Installment sales
Valuation of Inventory
GR：Inventories should be stated at its cost
In inventory accounting，cost is the sum of the expenditures and charges，direct and indirect，in bringing goods to their required condition or location.
SR1：Precious metal and farm Products
Net Realizable Value(NRV)is an item‘s net selling price less the costs to complete and dispose of the inventory
农产品使用NRV的前提：可按公开市场价格迅速出售、产品可替换、无法确定成本
(SR2)Lower of Cost or Market(LCM)
Market means current replacement cost，provided the current replacement cost does not exceed market ceiling(net realizable value)or fall below market floor(net realizable value reduced by normal profit margin)
Market Ceiling=NRV=Selling price–Costs to complete and dispose
Market Floor=NRV–normal profit
LCM 解题思路
一根数轴画出来，四个数据要点上。
上限售价减费用，再减利润为下限。
先将上下两限点，限定重置区间值。
重置若落区间内，重置上面插大旗。
重置若落区间左，下限上面插大旗。
重置若落区间右，上限上面插大旗
成本点上标小旗，理应跟在大旗后。
若是小旗在前面，差额要把减值提。
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