紫同学2018-12-24 21:03:13
紫同学2. 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: ， A. €95. B. €100. C. €105. 麻烦老师讲解一下该题，附一下解题过程。谢谢。
回答（1）
Yan2018-12-25 11:36:42
Yan同学你好，这道题考察的是存货的资本化还是费用化。存货在达到销售状态前是资本化，达到销售状态之后是费用化。所以是100+5=105
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