摇一摇 · 2023年08月09日
NO.PZ2023020602000097
问题如下：
A company incurs the followings costs related to its inventory during the year:
The amount charged
to inventory cost (in millions) is closest to:
选项：
A.$175,000.00 B.$177,000.00 C.$185,000.00解释：
The costs to include in inventories are all costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition.
CFA 一级 No.PZ2023020602000097 (选择题)
为什么import duty也要计算进去呢
lynn_品职助教 · 2023年08月10日
嗨，努力学习的PZer你好：
import duty是进口税，一般来说，duty指的是进口关税，而tax指的是进口增值税。
只要是为了产品达到可出售的状态的费用都可计算入成本。
import duty是进口产品必须缴纳的费用，所以是为了存货达到可销售状态必须的费用，不缴纳这笔费用，产品就无法在本国销售。
举个栗子，存储成本，就不是存货达到可销售状态必须的费用，存储成本体现了企业资产运营的效率，如果企业运营效率高，那么存货多半停留在仓库的时间短，存储费用就会低。
假如我有一批手机滞销，放仓库一年，这一年的存放费用，如果需要确认为存货成本，而增加手机的成本价，显然不合适。
但关税无论如何都是为了能达到卖出去的状态而要花费的。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2023020602000097 问题如下 A company incurs the followings costs relateto its inventory ring the year:The amount chargeo inventory cost (in millions) is closest to: A.$175,000.00 B.$177,000.00 C.$185,000.00 The costs to inclu in inventories are all costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. RT
NO.PZ2023020602000097 问题如下 A company incurs the followings costs relateto its inventory ring the year:The amount chargeo inventory cost (in millions) is closest to: A.$175,000.00 B.$177,000.00 C.$185,000.00 The costs to inclu in inventories are all costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion.
