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Helen 🎈 · 2023年01月24日

问一下

  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。

老师，请问一下，答案意思就是说storage的5m其实应该是包括在这100m里面的对吗？

也就是说框架图里的那4点 abnormal storage administrative 和selling costs都是在100m里面包括了的。

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1 个答案

王园圆_品职助教 · 2023年01月24日

嗨，努力学习的PZer你好：


同学你好，不是的，题目的意思是这个5m的存储成本是直接费用化的，不能计入存货的成本中。

以下是原版书截图，同学可以再参考一下

黄色部分，同学看一下，一般来说存储成本和销售费用都是不包含在存货成本里的（exclude the costs from inventory),除非题目明确说这个存储费用是生产过程中所必须的一个步骤才能将该类存储成本计入存货成本——但是本题根本没有这样的表述，所以本题就是一般的存储费用，直接费用化即可，不用确认inventory 成本

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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