NO.PZ2016012102000102
问题如下:
Which of the following is most likely a part of a firm's ending inventory?
选项:
A.Cash.
B.Variable production overhead.
C.General and administrative costs.
解释:
B
Variable production overhead is capitalized as inventory.
考点:存货的入账成本都包含什么
Variable production overhead (变动生产成本)会资本化为存货。其他两项一个是现金,一个是管理费用。
Variable production overhead 属于conversion cost 。
老师,请问这题题目是从里判断出考的是考点是判断哪个是费用化,哪个资本化?