问题如下：
Which of the following is most likely a part of a firm's ending inventory?
选项：
A.Cash.
B.Variable production overhead.
C.General and administrative costs.
解释：
B
Variable production overhead is capitalized as inventory.
这题考的是什么？哪个知识点？
NO.PZ2016012102000102 问题如下 Whiof the following is most likely a part of a firm's enng inventory? A.Cash. B.Variable proction overhea C.Generanainistrative costs. B Variable proction overheis capitalizeinventory. 考点存货的入账成本都包含什么Variable proction overhe（变动生产成本）会资本化为存货。其他两项一个是现金，一个是管理费用。Variable proction overhe属于conversion cost 。 请问讲义中出现的tra scount ， rebates 是什么意思，包含哪一些
NO.PZ2016012102000102 问题如下 Whiof the following is most likely a part of a firm's enng inventory? A.Cash. B.Variable proction overhea C.Generanainistrative costs. B Variable proction overheis capitalizeinventory. 考点存货的入账成本都包含什么Variable proction overhe（变动生产成本）会资本化为存货。其他两项一个是现金，一个是管理费用。Variable proction overhe属于conversion cost 。 这题的考点是什么？
NO.PZ2016012102000102 问题如下 Whiof the following is most likely a part of a firm's enng inventory? A.Cash. B.Variable proction overhea C.Generanainistrative costs. B Variable proction overheis capitalizeinventory. 考点存货的入账成本都包含什么Variable proction overhe（变动生产成本）会资本化为存货。其他两项一个是现金，一个是管理费用。Variable proction overhe属于conversion cost 。 老师，请问这题题目是从里判断出考的是考点是判断哪个是费用化，哪个资本化？
NO.PZ2016012102000102问题如下Whiof the following is most likely a part of a firm's enng inventory?A.Cash.B.Variable proction overheaC.Generanainistrative costs. B Variable proction overheis capitalizeinventory. 考点存货的入账成本都包含什么Variable proction overhe（变动生产成本）会资本化为存货。其他两项一个是现金，一个是管理费用。Variable proction overhe属于conversion cost 。 conversion cost 的定义是制造成成本，也就是和原材料无关的费用，其中包含人工，变动生产成本和固定生产成本。Variable proction overhea是专指变动生产成本，属于coversion cost 的一部分所以可变成本不应该费用化吗？资本化属于直接费用，而可变成本属于间接费用。 间接费用是期间费用，不予资本化。
NO.PZ2016012102000102 问题如下 Whiof the following is most likely a part of a firm's enng inventory? A.Cash. B.Variable proction overhea C.Generanainistrative costs. B Variable proction overheis capitalizeinventory. 考点存货的入账成本都包含什么Variable proction overhe（变动生产成本）会资本化为存货。其他两项一个是现金，一个是管理费用。Variable proction overhe属于conversion cost 。 RT
