问题如下图：
选项：
A. 
B. 
C. 
解释：
5million storage cost 据题目里的描述是为了达到销售 prior selling the goods
而产生的费用不是属于解释里的bring the inventories to their present location and condition ?，应该capitalized，为什么不是105而是100.
Wendy_品职助教 · 2019年03月15日
5million storage cost prior selling the goods 是销售商品前发生的库存费用，
这部分费用不是 bring the inventories to their present location and condition 。
对于库存费用要不要 capitalized ，有一个原则是生产过程中必须发生的库存费用 capitalized ，其他一律expensed。
举个例子，生产过程中必须发生的库存费用是指一个产品生产需要三个步骤，第一步生产结束后必须要先储存一段时间，之后进行第二步骤，这个期间发生的库存费用capitalized，这才是解释中说的bring the inventories to their present location and condition 。
mo_deserts · 2019年09月17日
三个步骤是哪三个？
NO.PZ2016012101000136问题如下MustarSeePLC aeres to IFRS. It recently purchaseinventory for €100 million anspent €5 million for storage prior to selling the goo. The amount it chargeto inventory expense (€ millions) wclosest to:A.€95.B.€100.C.€105.is correct.Inventory expense inclus costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. It es not inclu storage costs not requirepart of proction.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proction-relate，那么可以计入存货成本。老师，请问一下，答案意思就是说storage的5m其实应该是包括在这100m里面的对吗？也就是说框架图里的那4点 abnormstorage ainistrative 和selling costs都是在100m里面包括了的。
NO.PZ2016012101000136问题如下MustarSeePLC aeres to IFRS. It recently purchaseinventory for €100 million anspent €5 million for storage prior to selling the goo. The amount it chargeto inventory expense (€ millions) wclosest to:A.€95.B.€100.C.€105.is correct.Inventory expense inclus costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. It es not inclu storage costs not requirepart of proction.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proction-relate，那么可以计入存货成本。这个storage 应该capitalize?
NO.PZ2016012101000136问题如下MustarSeePLC aeres to IFRS. It recently purchaseinventory for €100 million anspent €5 million for storage prior to selling the goo. The amount it chargeto inventory expense (€ millions) wclosest to: A.€95. B.€100. C.€105. is correct.Inventory expense inclus costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. It es not inclu storage costs not requirepart of proction.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proction-relate，那么可以计入存货成本。 prior to selling the goo.不就是在卖货之前的意思吗？所以就是还没达到销售状态，应该计入成本里呀。
NO.PZ2016012101000136 €100. €105. is correct. Inventory expense inclus costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. It es not inclu storage costs not requirepart of proction. 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proction-relate，那么可以计入存货成本。 虽然没有，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？
NO.PZ2016012101000136 €100. €105. is correct. Inventory expense inclus costs of purchase, costs of conversion, another costs incurrein bringing the inventories to their present location ancontion. It es not inclu storage costs not requirepart of proction. 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proction-relate，那么可以计入存货成本。这个五块是不是应该计入SG&A里