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王秋宇 · 2022年10月07日

这个题目要表达什么意思

NO.PZ2017102901000028

问题如下:

The most likely costs included in both the cost of inventory and property, plant, and equipment are:

选项:

A.

selling costs.

B.

storage costs.

C.

delivery costs

解释:

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.

虽然做对了,但是感觉对题目要表达的意思还是模模糊糊,可否中文详解一下

1 个答案
已采纳答案

王园圆_品职助教 · 2022年10月07日

嗨,从没放弃的小努力你好:


同学你好,题目就是问对于存货和固定资产这两种资产,以下哪个成本是最有可能计入这两者的初始成本的?

A销售成本

B存储成本

C运输成本

考察的就是两种资产初始成本的确认计量

具体对应的知识点内容请看以下讲义截图黄色大括号部分

第一张时关于固定资产的,第二张关于存货,同学对比一下就会发现,本题只有运输成本是两者均含有的



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