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一只可爱的猪 · 2020年03月18日

问一道题：NO.PZ2016012101000136

  1. CFA I
  2. FRA

问题如下：

Mustard Seed PLC adheres to IFRS. It recently purchased inventory for €100 million and spent €5 million for storage prior to selling the goods. The amount it charged to inventory expense (€ millions) was closest to:

选项：

A.

€95.

B.

€100.

C.

€105.

解释：

B  is correct.

Inventory expense includes costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition. It does not include storage costs not required as part of production.

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production-related的，那么可以计入存货成本。

存货成本是不是在资产负债表里的？ 就是作为资本化处理时，以Asset记在资产负债表里？ 比如与production-related的储存成本，那么可以计入inventory在asset里？


这里来个存货成本有些与费用搞混了

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1 个答案

纠纠_品职答疑助手 · 2020年03月19日

同学你好：

存货就是一种资产，算在短期资产里面。

production-related的储存成本 ：

同学这个需要会辨别标准是：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。

比如红酒制造，需要存放在仓库很久发酵，这个成本可以算是生产相关的，可以资本化。

但是如果放在仓库里面的存货可以随时拖出来卖的那种情况，仓储费用就不是必须的，那么需要计入当期费用，不可以资本化。

加油！

 

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