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Sofia nice · 2023年09月22日

对于存储成本感觉比较模糊

NO.PZ2017102901000028

问题如下:

The most likely costs included in both the cost of inventory and property, plant, and equipment are:

选项:

A.

selling costs.

B.

storage costs.

C.

delivery costs

解释:

C is correct.

Both the cost of inventory and property, plant, and equipment include delivery costs, or costs incurred in bringing them to the location for use or resale.

原材料的存储成本就也计入存货呀,单纯说存储成本,感觉很难判断。理论上运输成本也是如此。

1 个答案

lynn_品职助教 · 2023年09月24日

嗨,从没放弃的小努力你好:


原材料的存储成本就也计入存货呀,单纯说存储成本,感觉很难判断。理论上运输成本也是如此。


存货的存储成本也要看的,如果是达到可以卖的状态前比如同学说的原材料,那么是计入存货成本,如果是可以买的状态之后的存储比如产成品是要计入费用的,这样一来至少固定资产的存储成本是费用化的,而运输一般是安装之前的。

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