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曼妙游离lyy · 2022年01月09日

这个五块是不是应该计入SG&A里

  1. CFA I
  2. FRA

NO.PZ2016012101000136

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。

这个五块是不是应该计入SG&A里
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1 个答案

lynn_品职助教 · 2022年01月10日

嗨，努力学习的PZer你好：


对的。

----------------------------------------------
努力的时光都是限量版，加油！

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