財務會計準則第十號公報「存貨之會計處理準則」之評析與影響

The Comments and Impact of New Revised Financial Accounting Standard No.10: Accounting principle of Inventories

龔千惠(Chien Hui Kung)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

本論文係以比較我國十號公報修訂前後條文之方式探討及分析修訂重點，再以企業實地訪談之方式評估其對企業的影響程度。研究結果摘錄如下：

一、修正後十號公報修訂重點主要包括：
1. 不再使用「後進先出法」作為存貨評價方式
2. 評估存貨跌價損失以淨變現價值作為市價之評估基礎
3. 以正常產能為基礎分攤固定製造費用
4. 不再以存貨全體項目作為比較基礎
5. 跌價損失/回升利益之表達方式修正
二、修正後十號公報之評析
1. 成本與淨變現價值孰低法是否會使企業認列更多存貨跌價損失之探討
2. 在大環境已經不佳下，採逐項比較認列跌價損失之影響
3. 存貨相關費損列於銷貨成本是否會影響企業獲利之探討
三、修正後十號公報之影響
十號公報的修訂，企業對整個存貨的系統需轉變成更細膩的管理，企業應整體考量如何依照公報之修訂與企業營運和存貨特性，規劃未來存貨分類與盤點方式。公報修訂將以往跌價損失或回升利益從業外科目改計入業內銷貨成本科目，導致毛利率的影響因子增加。投資人往後應更深入瞭解影響企業毛利率跌升的原因。

關鍵字

第十號公報「存貨之會計處理準則」

並列摘要

The main purpose of this thesis is to provide comparison of the provisions of Statement of Financial Accounting Standards No.(“SFAS”)10 before and after its revision and the analysis of the key amendments.

In addition, company interview are used to illustrate the impact of the revised provisions on the business entities. The main findings of this thesis can briefly present as follows：

A. Key amendments of SFAS 10
1) The last in, first-out(“LIFO”)inventory flow assumption method was ablolished.
2) Net realizable value was used to evaluate the inventories.
3) Normal capacity was used to allocate fixed production overheads.
4) The use of a group or category of inventories may not be allowed except the criteria provided in SFAS 10 are met.
5) The modification of disclosure method of “Loss/Gain on inventory revaluation”.

B. The comments of SFAS 10
1) The net realizable value method effect on “Loss/Gain on inventory revaluation” of business entities.
2) Business entities are required to evaluate the inventories item by item, the effect on “Loss/Gain on inventory revaluation” of business entities.
3) The effect on recognition of inventory expense as “Cost of Good Sold”.

C. The impact of SFAS 10
Due to the revision of SFAS 10, the inventory system of business entities are required to turn into more delicate and accurate management system. Business entities should plan for future inventories classification and management base on the business operation, inventories character and compliance with revised SFAS 10.

The revision of SFAS 10 requires the business entities to recognize “Loss/Gain on inventory revaluation” as “Cost of Good Sold”will result in fluctuation in gross profit rate . The understanding of the content of gross profit rate become more important.

並列關鍵字

No.10: Accounting principle of Inventories

參考文獻

石梅君，探討造成存貨誤差之原因，大同大學資訊經營學系碩士論文，2006

李景智，以質性研究方法探討消費者選擇第三代行動電話服務業者之行為。元智大學管理研究所碩士論文，2006

賀亦璿，以紮根理論探討產品躍進式創新－以臺灣數位內容產業為例，長榮大學經營管理研究所碩士論文，2006

顏信輝，(十號公報=十號風暴?)，《會計研究月刊》，第279期，頁77-82

10號公報影響淺析http://www.taiwansig.tw/index.php?option=com_content&task=view&id=943&Itemid=120