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苏·Xu · 2020年11月03日

问一道题:NO.PZ2017102901000028 [ CFA I ]

问题如下:

The most likely costs included in both the cost of inventory and property, plant, and equipment are:

选项:

A.

selling costs.

B.

storage costs.

C.

delivery costs

解释:

C is correct.

Both the cost of inventory and property, plant, and equipment include delivery costs, or costs incurred in bringing them to the location for use or resale.

为什么这题在上一章节中出现选storage cost?
1 个答案

Olive_品职助教 · 2020年11月04日

嗨,努力学习的PZer你好:


我不知道你说的上一章节选storage的是哪道题,而且具体题目也不一样的,要看题目问的是什么。

这道题问的是存货和固定资产入账价值都要考虑的成本。

这道题具体解析请参考:https://class.pzacademy.com/qa/39523


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