*Baby 8 肖闲* · 2021年04月01日
NO.PZ2017102901000028
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.
存货和ppe 出售的时候也会产生成本啊，是不是我的理解方向不对，说存货的成本指的就是进货到存货之间发生的成本？而出售的成本不能算作存货的成本计量？
纠纠_品职答疑助手 · 2021年04月02日
嗨，努力学习的PZer你好：
同学可以看下227页-228页讲义，里面写了库存成本包含什么不包含什么。
selling cost 就是典型的不算成本在存货成本里面cost。存货的成本主要包含了一些让存货达到可出售状态的费用，比如制造费用，采购成本，运费等等都算。但是一旦存货达到可以售卖的状态了，后面销售费用，仓储费用就都不能记为成本了。
这里的selling cost 指的是销售佣金（不是销售时结转的成本哦~）
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
*Baby 8 肖闲* · 2021年04月04日
谢谢，是我在做这道题的时候对题目理解出现了偏差
NO.PZ2017102901000028 问题如下 The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale. 原材料的存储成本就也计入存货呀，单纯说存储成本，感觉很难判断。理论上运输成本也是如此。
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are:A.selling costs.B.storage costs.C.livery costsC is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.这个为什么不选A啊？
NO.PZ2017102901000028问题如下 The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are:A.selling costs.B.storage costs.C.livery costsC is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.虽然做对了，但是感觉对题目要表达的意思还是模模糊糊，可否中文详解一下
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.题目的中文意思是同时让存货和固定资产都能计入资本化的项目是哪个吗？
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.如上
