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一、存货采购成本的范围新准则规定:“存货的采购成本,包括购买价款、进口关税和其他税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用”。旧准则则规定:“存货的采购成本一般包括采购价格、进口关税和其他税金、运输费、装卸费、保险费以及其他可直接归属于存货采购的费用。商品流通企业存货的采购成本包括采购价格、进口关税和其他税金等。”
I. Scope of the Inventory Procurement Cost The new standard stipulates that “the purchase cost of the inventory includes the purchase price, import duties and other taxes, shipping costs, handling fees, insurance premiums and other expenses attributable to the cost of inventory procurement.” The old standard states: “The purchase cost of inventory generally includes the purchase price, import duties and other taxes, shipping costs, handling fees, insurance premiums and other expenses that can be directly attributed to the purchase of inventory.Procurement costs of inventory of commodity circulation enterprises include the purchase price , Import tariffs and other taxes. ”