west · 2022年01月15日
NO.PZ2017102901000028
问题如下：
The most likely costs included in both the cost of inventory and property, plant, and equipment are:
选项：
A. selling costs.
B. storage costs.
C. delivery costs
解释：
C is correct.
Both the cost of inventory and property, plant, and equipment include delivery costs, or costs incurred in bringing them to the location for use or resale.
请问property、plant的delivery costs和storage costs是指建造时原材料的运输仓储成本吗
用存货把A、B排除理解了，就是property、plant的delivery costs和storage costs是指什么还是不太明白
Kiko_品职助教 · 2022年01月17日
嗨，从没放弃的小努力你好：
这到题考察存货相关成本的计量，两个需要具体情况具体分析。
storage cost一般指的是从生产到销售过程中的储存成本，属于是期间费用。如果题目特别说明这个storage cost是Product-related Costs，那么就应该属于存货的成本，不过这题没有特殊说明，我们默认就是一般的storage cost，应该属于期间费用。
delivery cost是指把存货运到仓库发生的费用，这个是要计入存货成本的，如果题目特殊说明这个delivery cost是把存货销售掉之后为了运给客户而发生的费用，这种就属于期间费用了，这道题没有特殊说明，就是存货成本。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2017102901000028 问题如下 The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale. 原材料的存储成本就也计入存货呀，单纯说存储成本，感觉很难判断。理论上运输成本也是如此。
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are:A.selling costs.B.storage costs.C.livery costsC is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.这个为什么不选A啊？
NO.PZ2017102901000028问题如下 The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are:A.selling costs.B.storage costs.C.livery costsC is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.虽然做对了，但是感觉对题目要表达的意思还是模模糊糊，可否中文详解一下
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.题目的中文意思是同时让存货和固定资产都能计入资本化的项目是哪个吗？
NO.PZ2017102901000028问题如下The most likely costs incluin both the cost of inventory anproperty, plant, anequipment are: A.selling costs. B.storage costs. C.livery costs C is correct.Both the cost of inventory anproperty, plant, anequipment inclu livery costs, or costs incurrein bringing them to the location for use or resale.如上
