问题如下图：
选项：
A. 
B. 
C. 
解释：
请问下这题的题目意思是不是存货的成本和机器设备的成本最有可能被包括下以下选项的哪个成本中？不太懂PP&E为什么会在delivery cost当中。
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
