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Cindy777 · 2021年05月25日

问一道题:NO.PZ2016012101000135 [ CFA I ]

问题如下:

Inventory cost is least likely to include:

选项:

A.

production-related storage costs.

B.

costs incurred as a result of normal waste of materials.

C.

transportation costs of shipping inventory to customers.

解释:

C is correct.

Transportation costs incurred to ship inventory to customers are an expense and may not be capitalized in inventory. (Transportation costs incurred to bring inventory to the business location can be capitalized in inventory.) Storage costs required as part of production, as well as costs incurred as a result of normal waste of materials, can be capitalized in inventory. (Costs incurred as a result of abnormal waste must be expensed.)

解析:为了使得存货达到可销售状态而花费的成本计为存货的成本,包括purchase cost,生产过程中的storage cost、normal waste等。达到销售状态之后花费的成本,属于period cost,包括abnormal costs,除production-related以外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库,那么就是属于存货成本的一部分,但是把货物送到顾客手中的成本应该计为费用。

这道题不是问不包括在原始成本里的?
1 个答案

Olive_品职助教 · 2021年05月26日

嗨,爱思考的PZer你好:


题目问 least likely to include,也就是不包括哪个。

AB都是包括的,具体可以看一下本题解析。

C是不包括的,所以选C。

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NO.PZ2016012101000135 问题如下 Inventory cost is least likely to inclu: A.proction-relatestorage costs. B.costs incurrea result of normwaste of materials. C.transportation costs of shipping inventory to customers. is correct.Transportation costs incurreto ship inventory to customers are expense anmnot capitalizein inventory. (Transportation costs incurreto bring inventory to the business location ccapitalizein inventory.) Storage costs requirepart of proction, well costs incurrea result of normwaste of materials, ccapitalizein inventory. (Costs incurrea result of abnormwaste must expense)解析为了使得存货达到可销售状态而花费的成本计为存货的成本,包括purchase cost,生产过程中的storage cost、normwaste等。达到销售状态之后花费的成本,属于periocost,包括abnormcosts,除proction-relate外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库,那么就是属于存货成本的一部分,但是把货物送到顾客手中的成本应该计为费用。 第一个为啥不对啊,不是说存货进过来储存的费用不记为存货成本的吗?这是正常销售之后需要的成本呀

2023-01-27 09:21 1 · 回答

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2022-02-02 14:55 1 · 回答

NO.PZ2016012101000135 如题。。。。。。。。。。。

2021-12-30 10:10 3 · 回答

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