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Ash · 2022年11月07日

如题

  1. CFA I
  2. FRA

NO.PZ2016012101000136

问题如下：

Mustard Seed PLC adheres to IFRS. It recently purchased inventory for €100 million and spent €5 million for storage prior to selling the goods. The amount it charged to inventory expense (€ millions) was closest to:

选项：

A.

€95.

B.

€100.

C.

€105.

解释：

B  is correct.

Inventory expense includes costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition. It does not include storage costs not required as part of production.

解析：为了使得存货达到可销售状态而花费的成本计为存货的成本，储藏成本属于当期费用，直接在I/S中确认费用，不能计入存货成本。如果题目明确说了储存成本是production-related的，那么可以计入存货成本。

这个storage 应该capitalize?

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1 个答案

王园圆_品职助教 · 2022年11月07日

嗨，从没放弃的小努力你好：


同学你好，题目下面的中文解释你是没法看到嘛？对于存货来说，一般储存成本都是直接费用化的，不能资本化，不能计入产品成本，所以选B哦

以下是讲义相关内容截图

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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