高端網(wǎng)校小編特別為廣大備考USCPA的考生整理了USCPA考前復(fù)習(xí)的一些考點(diǎn)小知識(shí)，以備迎接美國CPA考試，希望對(duì)大家有所幫助，同時(shí)也預(yù)祝各位考生順利拿下美國CPA考試
　　Primary inventory cost flow assumptions:
　　主要庫存成本流轉(zhuǎn)假設(shè)
　　Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.
　　Instructor’s tips:
　　Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.

 USCPA官方微信
掃一掃微信，*9時(shí)間獲取USCPA考試時(shí)間提醒，體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、?？?，對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程