问答题
ABC purchased 1,000 units of inventory with the following cost details. Purchase price $5 per unit.
Non-recoverable import tax $500.
Recoverable sales tax $300.
Carriage inwards $1,000.
Trade discount 5% of purchase price.
Selling costs 3% of purchase price.
What is the cost of the inventory according to IAS 2 Inventories?
$______
【正确答案】6,250
【答案解析】[考点] Recording transactions and events-Inventory-Initial measurement [难易度] 中 Cost of purchased inventory=Purchase price-Trade discount+Irrecoverable tax+Carriage inward =1,000×$5×95%+500+1,000=$6,250