问题如下图：
选项：
A. 
B. 
C. 
在销售之前的储存费用不是也是生产过程中的吗？在生产过程中的费用不是应该是资本化吗？ 解释：
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
