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PaisleyPPx · 2020年01月31日

问一道题:NO.PZ201601210100015201

* 问题详情,请 查看题干

问题如下:

1. 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.

老师 这里是不是考察存货初始入账的科目包括哪些,不包括的就不是CFO里的?

那为什么选C 没有很好的理解

1 个答案

Olive_品职助教 · 2020年02月03日

嗨,努力学习的PZer你好:


此CFO非彼CFO,这里的CFO是Chief Financial Officer首席财务官的意思。

Inventory的入账价值不包括储存成本(除了production related材料的储存成本)。Delivery cost如果是发生在把存货运到仓库这个阶段,就属于存货成本,如果发生在把存货运给客户的过程中,就不属于存货成本,而是属于期间费用。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!