period cost是指什么？

NO.PZ2018062004000136

问题如下：

Company M follows U.S.GAAP, it spent $150 million in purchasing inventory, $10 million in bringing the goods to their current location and another $10 million in selling them. The inventory cost of company M is:

选项：

$150

$160

$170

解释：

B is correct. According to definition, inventory cost contains 3 parts: purchase costs, conversion costs, and other costs necessary to bring the inventory to its present location and condition. Selling costs is a part of period costs, it does not belong to product costs.

答案不太理解

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Kiko_品职助教 · 2022年03月24日

嗨，努力学习的PZer你好：

期间费用的意思，这部分的费用不能直接和收入匹配，不能计入特定核算对象的成本,而应计入发生当期损益的费用。例如销售费用，管理费用等等。

基础班讲义112页general principal里有讲到。

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NO.PZ2018062004000136 问题如下 Company M follows U.S.GAAP, it spent $150 million in purchasing inventory, $10 million in bringing the goo to their current location ananother $10 million in selling them. The inventory cost of company M is: A.$150 B.$160 C.$170 B is correct. Accorng to finition, inventory cost contains 3 parts: purchase costs, conversion costs, another costs necessary to bring the inventory to its present location ancontion. Selling costs is a part of periocosts, it es not belong to procosts. 1）为什么期间费用不算在销售商品的成本当中？应该如何理解这个规定？2）哪些费用算到成本中

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period cost是指什么？

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