bessy2019-10-31 15:26:39
老师,图片中我涂绿色的“estimated cost of completion”,具体指哪些?
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吴慧敏2019-10-31 20:13:34
存货完成前的成本书上主要列举了3条:
1、purchase cost less trade discounts and rebates
2、conversion costs including labor and overhead
2、other costs necessary to bring the inventory to its present location and condition。(比如产品完成前的储藏费用)
做题的时候可以根据题目意思自己再总结一下
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