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USCPA 過去問 General expense/selling expense

单选题 : The following costs were incurred by GoldenCo., a manufacturer, during the current year:

 

Accounting and legal fees $25,000

Freight-in 175,000

Freight-out 160,000

Officers salaries 150,000

Insurance 85,000

Sales representatives salaries 215,000

 

What amount of these costs should be reported as general and administrative expenses for the current year?

a. $550,000

b. $260,000

c. $810,000

d. $635,000

 

Freight-in is part of cost of sales;

仕入れの際、倉庫に届くまでの費用は売上原価(or棚卸原価)

freight-out is a selling expense; and

倉庫から顧客に送り出すとき、費用は販管費

sales salaries are selling expenses.

セールス活動で発生する給与も販管費

 

Choice "B" is correct. General and administrative expenses include:

以下の三つ、会計/法務費用、事務員の給与、保険金はGeneral expenseとする。

Accounting and legal $ 25,000
Officers salaries 150,000
Insurance 85,000

 

Choice "a" is incorrect. Freight-in is part of cost of inventory; freight-out is a selling expense; and sales salaries are selling expenses.