这么长的提干 看不下去啊

问题如下：

Q. The costs least likely to be included by the CFO as inventory are:

选项：

A.storage costs for the chocolate liquor.

B.excise taxes paid to the government of Brazil for the cacao beans.

C.storage costs for chocolate and purchased finished goods awaiting shipment to customers.

解释：

C is correct. The storage costs for inventory awaiting shipment to customers are not costs of purchase, costs of conversion, or other costs incurred in bringing the inventories to their present location and condition and are not included in inventory. The storage costs for the chocolate liquor occur during the production process and are thus part of the conversion costs. Excise taxes are part of the purchase cost.