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1、与库存所有权相关的四个财务问题Four Accounting Issues Related to Inventory Ownerships来源：天和网 核心提示：解决公司库存是一个复杂的问题，首先需要明确如何适当库存所有权。本文将从四个方面来阐释。Inventory accounting is an important topic with complex issues that can causes confusion even to well-experienced accountants. But in this post, I focus on the most basic issue
2、 which is often overlooked; proper inventory ownerships. There are four issues that may cause confusion about proper inventory ownership: (1) goods in transit; (2) consignment sales; (3) product financing arrangements; and (4) sales with right to return given to customers.存货核算是一个重要的课题复杂的问题，甚至经验丰富的会计
3、师也可能对此问题产生困惑。但在这篇文章中，我会集中解决一个最基本但常被忽略的问题适当的库存所有权。有四个问题，可能会造成适当存货所有权的混淆：（1）在途货品;（2）寄售业务;（3）产品的融资安排;（4）允许客户回购。In spite of complexities an accountant may face in recognizing-classifying-measuring companys inventory, the only matter financial statements users concern about is whether or not the inventor
4、y numbers, on the balance sheet, is correct (accurate).尽管会计师在公司库存的识别分类测量中面临许多复杂问题，但是财务报表用户关注的唯一问题仍是：在资产负债表中的库存数量是否正确。From the accountant point of view, the question probably is: what point in time should inventory items be included in (through purchases) and excluded of (through sales) the companys
5、ownership?从会计的角度来看，该问题可能是：库存项目应该在什么时间点被列入（通过购买），通过销售公司股权被排出呢？IAS 2 defines inventories as items that are国际会计准则第2号规定的存货项目有如下这些：“held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production proces
6、s or in the rendering of services.”“在日常业务过程中待售，在生产过程中为了出售，或者在生产过程或提供劳务中被消耗的材料或物料。”In general, a company should record purchases and sales of inventory when legal title passes. For accounting purposes, it is necessary to determine when title has passedso that youre able to obtain an accurate measurem
7、ent of inventory quantity and corresponding monetary representation of inventory and cost of goods sold in the financial statements.在一般情况下，在法律所有权转移时，公司应记录库存的采购和销售。就会计目的而言，确定何时转移是必要的，使你能够从财务报表中获得有关商品库存及其货币表现还有成本的精确测量结果。If you think that everything in the companys warehouse/storage is inventory belong
8、 to the companythus should be recognized on companys bookyou are probably right but can be wrong too. “Why?” You may ask.如果你觉得公司仓库里的任何一起都是属于公司的库存，那么也许你是对的，但也有可能是错的。 “为什么？”你可能会问。Consider these:想想这些：1. Today, a loyal customer couldnt afford to lose the chance of buying your new hot product but she has
9、 no more space to store the product at her own shop. So, she purchased your product, eventually paid you right away, and asked you favor to not ship the product yet, until a week later. Who own the inventory?1. 今天，一个忠诚的顾客可能无法不去买你的新产品，但在她自己店里没有更多的空间来存储产品。于是，她购买了你的产品，马上支付了，并要求你直到一周以后再出货。这个库存算谁的呢？2. An
10、other case; you just shipped 50 pairs of hand-crochet gloves out to a store belong to your friend, today. You will get payment for any gloves sold later on and your friend get 20 percent commission of it. Who own the 50 pairs gloves?2. 另一种情况，今天你刚把50对手工钩针编织手套出货到你朋友的店里。手套卖出后再跟你结账，你朋友获得20%的提成。谁拥有这50对手套
11、？Instead of a company owner, you are an accountant who works for the company; how would you treat such inventory situations?如果你不是老板而是公司工作的会计师，你将如何对待这样的库存情况？Inventory Ownership Issue#1. Goods in Transit库存所有权问题之一：货品在途中。Simply put; “goods in transit” are goods being shipped from seller to buyer at year
12、-end.简单地说，“在途货品”是在年底被从卖方运到买方过程中的货品。At year-end, any goods in transit from seller to buyer may properly be includable in one, and only one, of those parties inventoriesbased on the terms and conditions of the sale.年底，根据出售的条款和条件，从卖方到买方的任何在途货物都可包含在一个，而且只有一个缔约方的清单内。Under traditional legal and accounting
13、 interpretation, goods are included in the inventory of the firm financially responsible for transportation costs. This responsibility may be indicated by shipping terms such as free on board (FOB), free alongside (FAS), cost-insurance-freight (CIF), cost-and-freight (C&F).在传统的法律和会计的解释下，货物包括在公司库存内，因
14、为财务上要向运输成本负责。这种责任可能会体现为具体的装运条款，如“船上交货”（FOB），“船边交货”（FAS），“到岸交货”（CIF），“离岸交货”（CF）。Let us talk about this one-by-one. Read on让我们一一进行解读。(a) FOB Term The term FOB can come in two ways:(a) 船上交货可以两种方式来交货：1. FOB shipping point Transportation costs are paid by the buyer and title passes when the carrier takes
15、 possession; thus these goods are part of the buyers inventory while in transit.1. 寄发地交货运输费用由买方支付，并且所有权转移时由承运人接管；因此货物在运输过程中部分属于买方的库存。2. FOB destination transportation costs are paid by the seller and title does not pass until the carrier delivers the goods to the buyer; thus these goods are part of
16、the sellers inventory while in transit.2. 目的地交货 运输费用由卖方支付，并且直到承运人将货物交付给买方，所有权方可转移；因此，货物在运输过程中部分属于卖方的库存。If an FOB destination (or FOB shipping point) indicates a specific location at which title to the goods is transferred, such as “FOB California,” this means that the seller retains title and risk of loss until the goods are delivered to a common carrier in California who
