存貨計算方法

In principle, any cost incurred to the present status or condition of the stock should be accounted for valuation. So, in addition to the cost of purchase, the cost of carriage inward related to cost incurred to bring the goods to warehouse and ready for sale should be accounted for as part of the unit cost of the stock.

這裏可以幫到你
http://acjosni.w15.dnssky.net/yahoo.com.hk/hk/auction/178987536