问题如下图：
选项：
A. 
B. 
C. 
解释：
inventory costs是指prodcut costs，而inventory expense是指period cost吧？前者是为了使得inv达到可销售状态而花费得成本，可以capitalized；而后者是其他费用，在当期给费用化。A,B选项是为了使得inventory达到可销售状态而花费的成本，属于product costs；C选项是达到销售状态之后花费得成本，属于period cost，费用化。可以这样理解吗？
ciaoyy · 2018年02月03日
问题如下图：
选项：
A.
B.
C.
解释：
inventory costs是指prodcut costs，而inventory expense是指period cost吧？前者是为了使得inv达到可销售状态而花费得成本，可以capitalized；而后者是其他费用，在当期给费用化。A,B选项是为了使得inventory达到可销售状态而花费的成本，属于product costs；C选项是达到销售状态之后花费得成本，属于period cost，费用化。可以这样理解吗？
NO.PZ2016012101000135 问题如下 Inventory cost is least likely to inclu: A.proction-relatestorage costs. B.costs incurrea result of normwaste of materials. C.transportation costs of shipping inventory to customers. is correct.Transportation costs incurreto ship inventory to customers are expense anmnot capitalizein inventory. (Transportation costs incurreto bring inventory to the business location ccapitalizein inventory.) Storage costs requirepart of proction, well costs incurrea result of normwaste of materials, ccapitalizein inventory. (Costs incurrea result of abnormwaste must expense)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，包括purchase cost，生产过程中的storage cost、normwaste等。达到销售状态之后花费的成本，属于periocost，包括abnormcosts，除proction-relate外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库，那么就是属于存货成本的一部分，但是把货物送到顾客手中的成本应该计为费用。 第一个为啥不对啊，不是说存货进过来储存的费用不记为存货成本的吗？这是正常销售之后需要的成本呀
NO.PZ2016012101000135 costs incurrea result of normwaste of materials. transportation costs of shipping inventory to customers. C is correct. Transportation costs incurreto ship inventory to customers are expense anmnot capitalizein inventory. (Transportation costs incurreto bring inventory to the business location ccapitalizein inventory.) Storage costs requirepart of proction, well costs incurrea result of normwaste of materials, ccapitalizein inventory. (Costs incurrea result of abnormwaste must expense) 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，包括purchase cost，生产过程中的storage cost、normwaste等。达到销售状态之后花费的成本，属于periocost，包括abnormcosts，除proction-relate外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库，那么就是属于存货成本的一部分，但是把货物送到顾客手中的成本应该计为费用。 老师，那这种periocost是放在损益表的什么科目呢
NO.PZ2016012101000135 如题。。。。。。。。。。。
costs incurrea result of normwaste of materials. transportation costs of shipping inventory to customers. C is correct. Transportation costs incurreto ship inventory to customers are expense anmnot capitalizein inventory. (Transportation costs incurreto bring inventory to the business location ccapitalizein inventory.) Storage costs requirepart of proction, well costs incurrea result of normwaste of materials, ccapitalizein inventory. (Costs incurrea result of abnormwaste must expense) 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，包括purchase cost，生产过程中的storage cost、normwaste等。达到销售状态之后花费的成本，属于periocost，包括abnormcosts，除proction-relate外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库，那么就是属于存货成本的一部分，但是把货物送到顾客手中的成本应该计为费用。这道题不是问不包括在原始成本里的？
costs incurrea result of normwaste of materials. transportation costs of shipping inventory to customers. C is correct. Transportation costs incurreto ship inventory to customers are expense anmnot capitalizein inventory. (Transportation costs incurreto bring inventory to the business location ccapitalizein inventory.) Storage costs requirepart of proction, well costs incurrea result of normwaste of materials, ccapitalizein inventory. (Costs incurrea result of abnormwaste must expense) 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，包括purchase cost，生产过程中的storage cost、normwaste等。达到销售状态之后花费的成本，属于periocost，包括abnormcosts，除proction-relate外的storage cost、管理费用和销售费用等。如果是把货物运送到仓库，那么就是属于存货成本的一部分，但是把货物送到顾客手中的成本应该计为费用。B的不严谨吧。waste of materials 叫abnormcosts. 而normwaste of materials 也是浪费，所以也是abnormcost. 混淆了norm和abnorm所修饰的定语，不是么？
