An analyst gets the following information which are related to a company's inventory costs:
Raw materials | $4000000 |
Labor salary | $2000000 |
Shipping fees | $90000 |
Administrative overhead | $81000 |
Selling costs | $56000 |
A. $6090000
B. $6171000
C. $6227000
参考答案:A
解析:
存货成本(inventory cost)包括两大类:产品成本(product cost)和期间成本(period cost),前者要求资本化计入存货账户(inventory account),后者要求费用化加入当期损益表。
产品成本包括:
·Purchase cost less trade discounts and rebates.(减去交易折扣和返利后的采购成本)
·Conversion costs including labor and overhead. (包括劳动力和管理费用的转换成本)
·Other costs necessary to bring the inventory to its present location and conditions. (其他必要的将存货运至当前位置和状态的成本)
期间成本包括:
·Abnormal costs (waste of materials and labor). [非正常成本(原材料和劳动力损耗)]
·Storage costs.(存储成本)
·Administratlve overhead.(管理费用)
·Selling costs. (销售成本)
所以答案的计算如下:原材料费用+生产劳动力成本+运费=$4000000+ $2000000+$90000=$6090000。