备考指南
发布时间：2016-12-26
Product costs和Period costs的划分
l Product costs（产品成本）：
These costs,known as product costs,are capitalized in the Inventories account on the balance sheet and include:
Purchase cost less trade discounts and rebates.
Conversion costs including labor and overhead
Other costs necessary to bring the inventory to its present location and condition.
By capitalizing inventory cost as an asset,expense recognition is delayed until the inventory is sold and revenue is recognized.
产品成本：
在资产负债表中可以资本化进入存货账户的成本，包括剔除折扣后的购买成本，加工成本（包括劳动力和杂项费用），必要的运输和储藏成本。
这些存货成本都资本化作为一项资产，费用是延迟确认的，只有当存货销售出去且收入得以确认时再确认。
l Period costs（期间成本）
Not all inventory costs are capitalized;some costs are expensed in the period incurred.These costs,known as period costs,include:
Abnormal waste of materials,labor,or overhead.
Storage costs(unless required as part of production).
Administrative overhead.
Selling costs.
期间成本:
并不是所有的存货成本都可以资本化，一些成本在发生时就需要立即费用化，这部分成本就是期间成本，包括:
非正常的原材料、劳动力以及杂项费用的损耗，生产中非必要的贮藏成本，销售成本，管理中支出的杂项费用。
例：Diabelli Inc.is a manufacturing company that is operating at normal capacity levels.Which of the following inventory costs is most likely to be recognized as an expense on Diabelli’s financial statements when the inventory is sold?
A)Administrative overhead.
B)Allocation of fixed production overhead.
C)Selling cost.
解析：
B is correct.Assuming normal capacity levels,allocation of fixed production overhead is a product cost that is capitalized as part of inventory.Thus,this cost will not be recognized as an expense until the inventory is sold(it becomes part of COGS for that period).Administrative overhead and selling costs are period costs that must be expensed in the period incurred.
分配到固定生产的管理费的成本，是资本化作为存货的一部分，因此，这个成本将在存货销售以后才确认费用的，管理的杂项费和销售成本都属于期间成本，在发生时就要费用化。看完CFA备考内容，再来了解下CFA相关备考资料吧→>>点击领取CFA免费资料大礼包
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