The historical cost of inventory purchased includes the purchase consideration , transportation , loading and unloading expenses , insurance , reasonable loss incurred in transit , preparatory ex ? penses incurred before warehousing and taxes payable 購入的存貨,以買價加運輸、裝卸,保險等費用,運輸途中的合理損耗、入庫前的挑選,整理費用和應繳納的稅金作為實際成本。
The historical cost of inventory processed by third party subcon ? tractors costs of raw materials or semi - finished goods actually used together with processing charges , transportation , loading and unloading expenses , insurance and taxes payable 委托外單位加工完成的存貨,以實際耗用的原材料或者半成品成本加工,運輸、裝卸、和保險等費用以及應繳納的稅金作為實際成本。