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欢欢 · 2021年12月30日

如果这笔是费用化，就是会直接在当期按减掉这部分expense;如果是计入存货初始成本，这是算资本化吗？相当于后期会逐渐摊销这笔成本。

  1. CFA I
  2. FRA

NO.PZ2016012101000136

问题如下：

Mustard Seed PLC adheres to IFRS. It recently purchased inventory for €100 million and spent €5 million for storage prior to selling the goods. The amount it charged to inventory expense (€ millions) was closest to:

选项：

A.

€95.

B.

€100.

C.

€105.

解释：

B  is correct.

Inventory expense includes costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition. It does not include storage costs not required as part of production.

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，储藏成本属于当期费用，直接在I/S中确认费用，不能计入存货成本。如果题目明确说了储存成本是production-related的，那么可以计入存货成本。

谢谢助教~~~~~~~~~~~


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2 个答案

lynn_品职助教 · 2022年01月05日

嗨，努力学习的PZer你好：


对的。

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lynn_品职助教 · 2022年01月03日

嗨，从没放弃的小努力你好：


如果是计入存货初始成本是算资本化的，因为在B/S上，年末这笔发生额会作为资产中的存货项，即，当期资本化了。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

欢欢 · 2022年01月05日

也就是判断一项长期资产是资本化还是费用化，都是指在初始确认的时候对吧

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