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Liam · 2018年05月01日

问一道题:NO.PZ2016012101000135 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


本题不清楚在考什么,讲义里写的是初始剂量的product costs,以及后续计量的period costs,这个inventory cost值的是什么?


感谢解答。

1 个答案
已采纳答案

品职辅导员_小明 · 2018年05月01日

这道题在考察R29的资本化和费用化

A和B是直接和商品生产销售相关的,所以可以资本化

C选项的描述不属于存货范围,如果是把货物运送到仓库,那么就是属于存货成本的一部分,也是可以资本化的,但是把货物送到顾客手中,那么存货的所有权移交到客户手上了,和你没关系了,就只能费用化

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