ps代写：成本流动假设
在财务报告中，成本流动假设是基本必要的，因为所使用的原材料的成本全年都不相同。在年初，成本流将是不同的和不同的现代化年。然而，到今年年底，公司可能会面临更高的成本。例如，年初的单位成本是100美元，而期间的单位成本是105美元，而年末的单位成本是110美元(david kieso, 2012)。在这种情况下，一个公司的管理者很难确定在销售产品的成本中使用哪一种成本，从而维持一个合适的成本以匹配当年的销售成本。因此，公司可能会使用加权平均成本来确保平衡的成本流与销售收入相匹配。
ps代写：成本流动假设
在这种情况下，公司可以根据加权平均成本来调整成本流动的方法，而不是选择FIFO。这样做是为了确保公司以平衡的方式与同期的成本相匹配。存货成本流假设是指在购买相同的产品时和将相同的产品分配给生产时，对公司存货或销售的产品成本进行估价所涉及的成本。由于公司股票的存货在价值上发生了重大的变化，因此有必要对其进行合理的估价。在先进先出制下，设想最初采购的货物是在开始时分配的，而最后采购的货物是在期末存货中。因此，收盘价更有价值，卖出商品的成本更低，利润最大化。这种方法会增加公司的纳税义务，就像“大公司”一样。
ps代写：成本流动假设
Cost flow assumptions are basically necessary to undertake in financial reporting because the costs of raw materials used do not remain the same throughout the year. At the beginning of the year, the cost flows would be different and different in mod year. At the end of the year, however, the firm might experience higher costs. For example, the cost of unit at the beginning of the year is $100, whereas the cost per unit goes up to $105 in between whereas the cost per unit reaches $110 at the end of the year (david kieso , 2012). In such a scenario, it becomes quite difficult for a firm’s managers to determine which cost to use in the cost of goods sold and thus maintain a proper cost follow to match that of the sales for the year. Thus the firm might use the weighted average cost to ensure that a balanced cost flow is matched to the sales revenue.
ps代写：成本流动假设
In this back drop, it is very much allowed for a firm to change the method of adjusting the cost flows as per the weighted average costs instead of choosing FIFO. This is done to ensure that the firm matches the revenue in a balanced manner with the costs of the same period. The inventory cost flow assumption is of the opinion that the cost involved in the valuation of a company’s inventory or cost of goods sold when the same is bought and when the same is allotted to production. Because the inventories in the stocks of the firm undergo significant changes in valuation, it becomes necessary to assign a valuation which is rational under the circumstances.Under FIFO system, it is imagined that the goods which were procured in the beginning are assigned in the beginning and goods which were procured at the end are in the closing stock. As a result of this, the closing stock is valued more and the costs of goods sold are lower and maximizes profit. This method tends to increase tax liability of a firm like Largemart.
