问答题 Sunny Co had 2,000 units of inventory inwards to their warehouse, the cost details are listed:
Purchase price: $6 per unit
Non-refundable import tax: 300
Carriage inwards: $600
Carriage outwards: $750
Trade discount: 5% of purchase price
Cost to sell: $500
What is the cost of inventory according to IAS 2 Inventories? ______

A、 $12,800
B、 $12,300
C、 $13,550
D、 $12,900

【正确答案】 B

【答案解析】[考点] Recording transactions and events-Inventory-Valuing inventories [难易度] 中存货的初始计量成本包括所有使存货达到预计仓储位置所发生的费用：Purchase price(after deduction of trade discount)。 Non-refundable import tax, carriage inwards出库的费用，以及销售发生的费用，都不能计入存货成本。 Cost of inventory=6×2,000×(1-5%)+300+600=$12,300