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remoo · 2020年02月22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.

The storage costs for the chocolate liquor occur during the production process and are thus part of the conversion costs。这不是应该被资本化吗?怎么算到CFO里了?

1 个答案

Olive_品职助教 · 2020年02月23日

嗨,爱思考的PZer你好:


这个CFO是首席财务官的意思,不是现金流那个CFO


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