NO.PZ2018062004000135
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.
老师这个地方有些迷糊 我想问问资本化和费用化的内容在讲义多少页 谢谢老师