问题如下：
1. The costs least likely to be included by the CFO as inventory are:
选项：
A.storage costs for the chocolate liquor.
B.excise taxes paid to the government of Brazil for the cacao beans.
C.storage costs for chocolate and purchased finished goods awaiting shipment to customers.
解释：
C is correct.
The storage costs for inventory awaiting shipment to customers are not costs of purchase, costs of conversion, or other costs incurred in bringing the inventories to their present location and condition and are not included in inventory. The storage costs for the chocolate liquor occur during the production process and are thus part of the conversion costs. Excise taxes are part of the purchase cost.
老师 这里是不是考察存货初始入账的科目包括哪些，不包括的就不是CFO里的？
那为什么选C 没有很好的理解
