问题
单项选择题
An analyst does research about inventory and gathers the following information about a company's inventory :
·Cost of the inventory is $6350000
·Estimated selling price is $6430000
·Estimated cost of completion is $110000
·Estimated costs to selling is $43000
Based on this information, the inventory is most likely reported on the balance sheet at:（）
A. $6277000
B. $6350000
C. $6387000
答案
参考答案：A
解析：
net realizable value=estimated selling price-estimated selling cost=$6430000-$110000$43000=$6277000＜$6350000。
根据lower of cost or NRV(net realizable value)孰低原则，由于net realizable value小于cost，因此以net realizable value记账。