嘻同學(xué)
2020-07-01 03:38the most likely costs included in both the cost of inventory and property, plant, and equipment are: A selling costs. B storage costs. C delivery costs. C is correct. Both the cost of inventory and property, plant, and equipment include delivery costs, or costs incurred in bringing them to the location for use or resale. 想問(wèn)一下這個(gè)為什么選c， 還有另外兩個(gè)為什么不選，應(yīng)該在哪里? 謝謝!
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2020-07-01 09:19
該回答已被題主采納
同學(xué)你好，selling cost不管是存貨還是PPE，都是需要費(fèi)用化記錄在企業(yè)的利潤(rùn)表中的
而storage cost只有存貨有，而存貨是否資本化需要看庫(kù)存成本是否是達(dá)到可銷售狀態(tài)的，因此B選項(xiàng)不對(duì)
c選項(xiàng)的運(yùn)輸成本需要資本化，記錄在inventory或者pPE的項(xiàng)目下，因此選擇C選項(xiàng)
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