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xiao15 · 2021年09月29日

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

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

1 个答案

Kiko_品职助教 · 2021年09月29日

嗨,努力学习的PZer你好:


关于存货初始计量哪些应该资本化哪些应该费用化,在讲义228和229页。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!