问题如下图：
选项：
A. 
B. 
C. 
解释：
老师请问这道题题干到底什么意思
Olive_品职助教 · 2019年08月23日
同学你好，题目问，下列哪个cost是既包含在存货的入账成本里，又包含在PPE固定资产的入账成本里。对应的知识点在基础班讲义228页和279页。selling cost属于期间费用，不应该包含在存货和固定资产入账成本里。storage cost也是期间费用，如果题目特别说明这个storage cost是Product-related Costs，那么就应该属于存货的成本，不过这题没有特殊说明，我们默认就是一般的storage cost，应该属于期间费用。delivery cost是指把存货运到仓库发生的费用，这个是要计入存货成本的，如果题目特殊说明这个delivery cost是把存货销售掉之后为了运给客户而发生的费用，这种就属于期间费用了，这道题没有特殊说明，就是存货成本。对于固定资产，delivery cost也是要计入固定资产的成本中的，所以这道题应该选C。加油！
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