题目
单项选择题
Inventory costs do not include ________.
选项
A.freight-out costs
B.handling costs
C.packaging costs
D.freight-in costs
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标准答案
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思路分析
To approach the question, consider what costs are typically included in the value of inventory for financial reporting.
Option 1: freight-out costs. These are costs incurred to ship goods to customers after sale, i.e., selling or distribution expenses, not costs to bring inventory to its present location and condition. Therefore, freight-out is not included in inventory valuation.
Option 2: handling ......Login to view full explanation登录即可查看完整答案
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