assignment代写：加权平均法

assignment代写：加权平均法

在加权平均成本流假设下，销售成本以平均成本计价，期末存货价值也以平均成本计价，因此采用中等成本来匹配收入，从而估计中等利润(Jerry J. Weygandt, 2012)。因此，较大的mart将通过将先进先出法改为加权平均法来改变成本流的方法，从而降低企业的利润。这意味着在新方法下，收盘价将低于FIFO。因此，资产负债表上的流动资产在WAM下会略低一些。折旧是用来减记使用中的资产价值的费用。

assignment代写：加权平均法
折旧法上是通过在公司损益表中借记折旧来记录费用的。计提折旧费用的基本目的之一是公司需要资金来替换使用中的资产。因此，它变得过时，新的创新使公司有可能带来新的机器使用(Atrill & Eddie, 2012)。使用期间的折旧费用将分配给使用相同折旧的设施，该设施将收到支出的收益。因此，在建造新工厂的过程中，大型超市所收取的报废费用是2万美元。

assignment代写：加权平均法

Under the Weighted average cost flow assumption, the cost of goods sold is valued at average cost and the value of closing stock is also average and thus a mid-range cost is applied to match the revenue and thus mid-range profit is estimated (Jerry J. Weygandt, 2012).So the larger mart would do well to change the method of cost flow by changing from FIFO to Weighted average and thus reduce the profits of the firm. This means the closing stock would be valued lower under the new method than FIFO. Therefore, current assets in the balance sheet would be slightly lower under WAM.Depreciation is described as the expenses which are used to write down the value of the assets in use.

assignment代写：加权平均法
Depreciation is used legally to write of the expenses through debiting the same in the income statement of a company. One of the basic purpose of taking depreciation expense is the fact that the firm would need funds to replace the assets in use. Hence, it becomes outdated and new innovations makes it possible for the firm to bring new machineries into use (Atrill & Eddie, 2012). Depreciation expenses for the period of use would be allocated to the facility for which the same was used and the benefit of the expenditure would be received by the facility. Thus the deprecation charged on the large mart forms equipment depreciated while building the new factory was $20,000.