NO.PZ2017102901000048
问题如下：
When constructing an asset for sale, directly related borrowing costs are most likely:
选项：
A.expensed as incurred.
B.capitalized as part of inventory.
C.capitalized as part of property, plant, and equipment.
解释：
B is correct.
When a company constructs an asset, borrowing costs incurred directly related to the construction are generally capitalized. If the asset is constructed for sale, the borrowing costs are classified as inventory.
在讲在建工程这知识点时，提到了在建工程有两种用途，这两种用途对于利息的会计处理方法是不同的。
【用途一：自用】
B/S上记一笔固定资产和资本化的利息费用。当在建工程完工后，利息就以折depreciation用反映在I/S上。
【用途二：发售】
B/S上记一笔存货，资本化的利息费用当作存货。当这资产卖出后，利息就以COGS反映在I/S上。
- 老师，您能帮我看看我的理解正确吗？
- 这题不选A，是因为题目没有说这资产已经卖掉了，对吗？
