Accounting for IGCSE & O level - Final Statements (Section 3 - No. 24)
Which of the following factors affects the net realizable value of inventory?
Customer demand for the goods
The goods are old and have better goods available to sell
The goods are damaged
The price is less than their cost
설명
The factors that affect the net realizable value of inventory are customer demand, the goods being damaged or obsolete, and the price being less than their cost.