问题已解决
3.11例題,選項(xiàng)b,我認(rèn)為不對 因?yàn)?,日常修理不存在資本化產(chǎn)生就計(jì)入存貨成本,直接進(jìn)入制造費(fèi)用了,轉(zhuǎn)存貨成本了
FAILED
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您好,題眼是“與存貨相關(guān)”,您說得對,計(jì)入制造費(fèi)用,結(jié)轉(zhuǎn)到生產(chǎn)成本,最后結(jié)轉(zhuǎn)到庫存商品,就是到存貨成本了啦
2023 07/05 18:59
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2023 07/05 20:06
您好!我臨時(shí)有事走開1小時(shí),留言我會在回來的第一時(shí)間回復(fù)您,謝謝您的理解和寬容~
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2023 07/05 21:04
所以b選項(xiàng)是錯(cuò)誤的?
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2023 07/05 21:20
您好,參考答案是哪個(gè)啊,我覺得B是對的啊,制造費(fèi)用最終進(jìn)入了存貨成本了
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2023 07/05 21:33
但是b有一個(gè)字眼是資本化,我認(rèn)為不對
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2023 07/05 21:35
您好,我明白您的意思了,這個(gè)資本化是廣義的,不是計(jì)入費(fèi)用就算資本化,這個(gè)計(jì)入存貨成本,通過銷售結(jié)轉(zhuǎn)成本,他不是進(jìn)銷售 管理 費(fèi)用中,廣義資本化哦
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2023 07/05 22:34
存貨也屬于資本,所以題目中的資本化也是對的,這樣理解對嘛
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2023 07/05 22:40
您好,是的呢,我也是這么理解的
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