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一只可爱的猪 · 2020年10月21日

问一道题:NO.PZ2018062004000135 [ CFA I ]

问题如下:

Which of the following is not capitalized in the inventories account?

选项:

A.

Costs necessary to bring the inventory to its present condition.

B.

Conversion costs including labor and overhead.

C.

Abnormal waste of materials and labor.

解释:

C is correct. Abnormal waste of materials and labor is expensed in the period incurred, it belongs to period costs and is not capitalized.

还是不太明白,哪些要费用化。
1 个答案

Olive_品职助教 · 2020年10月22日

嗨,爱思考的PZer你好:


对应知识点在基础班225-228页同学可以去看一下。

abnormal cost要作为期间费用,不能当成是存货的成本。

 


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