请问为什么import duties不算

问题如下：

Question

A company incurs the following costs related to its inventory during the year:

The amount charged to inventory cost (in millions) is closest to:

选项：

A.¥177,000.00 B.¥185,000.00 C.¥175,000.00

解释：

Solution

C is correct. The costs to include in inventories are all costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition. It does not include abnormal waste costs or storage of finished product.

A is incorrect. It mistakenly includes the ¥2,000 storage cost: ¥175,000 + ¥2,000 = ¥177,000.

B is incorrect. It mistakenly adds, not subtracts, the trade discounts of ¥5,000 from the purchase price: ¥175,000 + ¥10,000 = ¥185,000.