帮忙翻译一下 有关会计准则的
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帮忙翻译一下 有关会计准则的
I initially argued that every year's vintage differs and therefore wine doesn't qualify to be excluded. Then, whilst writing this article, I looked to the "basis for conclusion" (BC) in the standard for guidance on the matter. In BC 5 and 6, the IASB explains that the exclusion of inventories referred to above (even if such repetitively manufactured or produced inventories take a substantial period to get ready for their intended use) is based on the fact that costs to allocate, may exceed benefits in doing so.
I initially argued that every year's vintage differs and therefore wine doesn't qualify to be excluded. Then, whilst writing this article, I looked to the "basis for conclusion" (BC) in the standard for guidance on the matter. In BC 5 and 6, the IASB explains that the exclusion of inventories referred to above (even if such repetitively manufactured or produced inventories take a substantial period to get ready for their intended use) is based on the fact that costs to allocate, may exceed benefits in doing so.
![帮忙翻译一下 有关会计准则的](/uploads/image/z/12236722-34-2.jpg?t=%E5%B8%AE%E5%BF%99%E7%BF%BB%E8%AF%91%E4%B8%80%E4%B8%8B+%E6%9C%89%E5%85%B3%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99%E7%9A%84)
我最初认为,每年的葡萄酒酒不同,因此不符合被排除在外.然后,写这篇文章的同时,我期望的结论,“基础”(公元前)在对这个问题的指导标准.在公元前5和6,国际会计准则委员会解释说,上面提到的存货排斥(即使这样的重复制造或生产的库存需要颇长时间能为他们预定可使用状态),是基于这样的事实,成本分配,可能会超过这样做的好处.