引用:
原帖由 yker 於 22-3-2016 11:24 AM 發表
The question does not state. Is goods in transit included in inventory under dse?
DSE其實唔應該考呢個位(可能題目想考sales or return basis,但字眼上應該用accept 而非用goods in transit),
課程冇教學生分 FOB Shipping point / Destination
基於DSE 考periodic inventory system,我會咁樣處理:
Periodic inventory system 既存貨係點算(Physical count) 得出。
Still in transit 即點算存貨時不會點倒呢批貨,因此不計入存貨。