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王秋宇 · 2022年03月07日

答案为什么不是5

  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。

虽然选项没有，我看是5啊，人家问的不是当期的费用吗？档案解析怎么又说是成本呢？expense是成本的意思吗？

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Kiko_品职助教 · 2022年03月07日

嗨，从没放弃的小努力你好：


这里的expense是广义的费用，因为题目已经说了是包含在inventory中的费用（inventory expense），既然都包含在inventory了，那就是说明资本化了。所以这一题就是问资本化的费用有多少。也就是解析里面的存货成本，是一个意思。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

Kiko_品职助教 · 2022年03月08日

嗨，爱思考的PZer你好：


可以表述成：the expense recognized in I/S was closed to……

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努力的时光都是限量版，加油！

王秋宇 · 2022年03月08日

再问一下，如果这道题目要问当期费用是多少，该如何表述呢？

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