问题 单项选择题

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
Total inventorycosts are closest to:()

A. $6090000

B. $6171000

C. $6227000

答案

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。

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单项选择题