NO.PZ2016012101000135
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。
如题。。。。。。。。。。。
