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(gòu)入的存貨,以買價(jià)加運(yùn)輸、裝卸,保險(xiǎn)等費(fèi)用,運(yùn)輸途中的合理?yè)p耗、入庫(kù)前的挑選,整理費(fèi)用和應(yīng)繳納的稅金作為實(shí)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(shí)際耗用的原材料或者半成品成本加工,運(yùn)輸、裝卸、和保險(xiǎn)等費(fèi)用以及應(yīng)繳納的稅金作為實(shí)際成本。