2004年11月美国财务会计准则委员会(FASB)发布了第151号美国财务会计准则(以下简称 FAS 151)——《存货成本》,修正了会计研究公报43号(以下简称 ARB No.43)第4章《存货计价》(1953年6月)中“存货成本”部分的相关规定,明确了闲置设备费用、运费、装卸费以及废料(损耗)等项目非正常金额的会计处理。这是 FASB 与国际会计准则理事会(以下简称 IASB)在闲置设备费用、运费、装卸费以及废料(损耗)等项目之间协调、趋同的一个产物。 In November 2004, FASB issued No. 151 Financial Accounting Standard (hereinafter referred to as FAS 151) - “Cost of Inventory”, and revised the accounting study bulletin No. 43 (hereinafter referred to as ARB No. 43) The “Inventory Costs” section of Chapter 4 “Inventory Valuation” (June 1953) clarifies the accounting for unquantifiable amounts of items such as idle equipment costs, freight charges, handling charges, and scrap (wear and tear). This is a product of the coordination and convergence between the FASB and the International Accounting Standards Board (IASB) for items such as unused equipment costs, freight charges, handling charges, and scrap (wear and tear).