ACCA考试cost of inventory需要掌握的知识点有哪些？

报名ACCA考试的学员多是通过网课学习来掌握知识点，ACCA网课的学习是课程的关键。ACCA考试的知识点学习，网课很关键同时也需要学员自己的理解与努力。那么，ACCA考试cost of inventory需要掌握的知识点有哪些？

ACCA考试cost of inventory需要掌握的知识点并不算是很多，学员在备考的时候，要掌握其关键的内容。下面是融跃小编给大家总结的知识点的内容：

costs incurred in bringing the inventories to their present location and condition.

1、cost of purchase

purchase prke

import duties and other taxes

transport(即指carriage inwards)*handiing and any other cost directly attributable to the acquisition of finished goods.services and materials.

less any trade discounts.rebate and other similar amounts

2、costs of conversion

cost directly related to the units of production

fixed and variable production overheads

3、other costs

Incurred in bringing the inventories to their present location and condition

4、cost not Included In cost of inventories

X Abnormal amounts of wasted material,labour or other production costs

X storage costs

X administrative overheads

X selling costs(including cost of carriage outwards)

X refundable sales tax

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