与库存所有权相关的四个财务问题

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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 o

17、f loss until the goods are delivered to a common carrier in California who will act as an agent for the buyer.如果指明了在某一个地点（如美国加州）进行货物所有权转移，那么在货物运到加州的买方代理承运人手中之前，卖方保留所有权并承担货物丢失的风险。(b) FAS Term A sale transaction with FAS (free alongside) terms means the sellerwho shipsmust bear all expense and risk in

18、volved in delivering the goods to the dock next to (alongside) the vessel on which they are to be shipped. The buyer bears the cost of loading and of shipment; thus title passes when the carrier takes possession of the goods.(b) 船边交货 船边交货条款中规定在码头卸货之前，卖方的船舶必须承担一切费用和风险。买方承担卸货以及装运的费用;承运人接管货物后所有权发生转移。(c

19、) CIF Term In a CIF (cost, insurance, and freight) contract the buyer agrees to pay in a lump sum the cost of the goods, insurance costs, and freight charges. In a C&F contract, the buyer promises to pay a lump sum that includes the cost of the goods and all freight charges. In either case, the sell

20、er must deliver the goods to the carrier and pay the costs of loading; thus both title and risk of loss pass to the buyer upon delivery of the goods to the carrier.(c) 到岸交货在到岸价格合同中，买方同意支付一次性付清货物价格、保险费用和运费。而在离岸价格合同中，买方支付货物价格和运费。在这两种情况下，卖方都必须将货物交付给承运人，并支付卸货费用；因此在承运人接管货物时，所有权和丢失风险都转移给乐买方。(d) C&F Term A

21、s same as the CIF term, except that it is without insurance premium coverage by the seller.(d) 离岸交货和到岸价格不同的是，离岸价格里卖方不需要预先支付保险费。Keep in mind that these are meant only to define normal terms and usage; actual contractual arrangements between a given buyer and a given seller can vary widely. The accoun

22、ting treatment, however, should in all cases strive to mirror the substance of the legal terms established between the parties.请记住，这些只是用来确定正常的条款和使用;买方和卖方之间的实际合约安排可以有很大不同。然而，财务处理应该在所有情况下努力反映缔约方之间法律条款的实质。Inventory Ownership Issue#2. Consignment Sales库存所有权的问题2：寄售“Consignment” is defined as a marketing

23、method in which the consignor ships goods to the consignee, who acts as an agent for the consignor in selling the goods. The inventory remains the property of the consignor until sold by the consignee.“寄售”是指供应商将货物发给经销商，并且由经销商代理供应商卖出货物。直到货物出售前，库存由供应商所有。In consignments, the consignor (seller) ships go

24、ods to the consignee (buyer), which acts as the agent of the consignor in trying to sell the goods, and get payment for every merchandizes (inventories) sold. On other hand, the consignee receives a commission. In other words, the consignee “purchases” the goods simultaneously with the sale of the g

25、oods to the final customer.在寄售中，供应商发货给经销商并获得库存商品售卖的费用。另一方面，经销商收取提成。换句话说，经销商在 “购买”的商品的同时，将货物运售给终端客户。Goods out on consignment are included in the inventory of the consignor and excluded from the inventory of the consigneethus , until they are actually sold to end customers.在寄售模式中，货发出后仍算作供应商的库存，而不是经销商的

26、库存因此，直到货被卖给终端客户，货才不再是库存。A disclosure may be required of the consignee, however, since common financial analytical inferences, such as days sales in inventory or inventory turnover, may appear distorted unless the financial statement users are informed.经销商可能被要求披露财务，因为关于存货周转天数等常见的财务分析推论可能会出现失真，除非财务报表使

27、用者被告知这一点。Inventory Ownership Issue#3. Product Financing Arrangements库存所有权的问题3：产品融资安排Simply put; product financing arrangement is an arrangement whereby a company buys inventory for another company that agrees to purchase the inventory over a certain period at specified prices which include handling

28、and financing costs.简单地说，产品的融资安排就是A公司购买库存商品，前提是B公司同意在一段时间内以指定价格（包括处理和融资成本）买走这些库存。Alternatively, a company can buy inventory from another company with the understanding that the seller will repurchase the goods at the original price plus defined storage and financing costs.或者，A公司可以从B公司购买库存，前提是B公司会在原价

29、上加一定存储和融资费用将这笔货物又购回。Inventory Ownership Issue#4. Right to Return Purchases库存所有权的问题4：有权回购库存所有权的问题4：有权回购与此相关的一个需要特别考虑的存货核算问题，是存在这样一个情况，即买方有权返回已购商品。Keep in mind that it is not meant to address the normal sales terms found throughout commercial transactionswhere buyer can return goodswhether found to be

30、 defective or not, within a short time after delivery, such as five days. Rather, this connotes situations where the return privileges are well in excess of standard practice, so as to place doubt on the veracity of the purported sale transaction itself.要记住这一点并不意味着通过商业交易来处理通常的销售业务,也就是那些购买者可以退回商品的商业行

31、为,不管商品是有瑕疵的还是不是,只要是在商品寄出后不久的一段时间之内就可以,例如五天之内.这一点就意味着退货的权益是要高于通常的实际操作的,以此用交易本身的真实性取代互相怀疑。When the buyer has the right to rescind the transaction under defined conditions and the seller cannot, with reasonable confidence, estimate the likelihood of this occurrence, the retention of significant risks o

32、f ownership makes this transaction not a sale, according to IAS 18.当购买者拥有在某些特定条件下取消交易的权利并且有信心的销售者不能估计到这种事情发生的可能性时,根据“国际会计准则”第18条,老板保留货物的风险将导致此交易不再仅仅是一次销售行为而已。The US GAAP, particularly FAS 48 (“Revenue Recognition When Right of Return Exists“) usefully elaborates on this situation and provides additional insight。美国公认会计原则,尤其是美国财务会计准则第48条(当退货权利存在时营业收入的确认)就有效的详细规定了这一情况并且提供进一步的办法。译者：许怡勤文章来源：