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luvsweeties · 2018年11月22日

问一道题:NO.PZ2017102901000028 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

property怎么会有delivery cost啊… 房子不就在那儿吗… 

请问老师这三个选项应该怎么理解呢

1 个答案

品职辅导员_小明 · 2018年11月23日

这一题说的是delivery cost包含在存货和固定资产的成本中 ,PP&E特制的是固定资产,这里不要太纠结,房子也有交付成本,造房子的材料也是有运输成本的

关于存储成本和销售成本看一下讲义:

luvsweeties · 2018年11月23日

好的谢谢老师,可能inventory的知识点后面有讲吧,我选的reading24&25,看这道题很陌生😂

品职辅导员_小明 · 2018年11月27日

多看看,财务本来就很复杂,知识点太细

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