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購買機器一部，定價$300,000，按 7 折成交，又支付購入時的機器運送費用$3,000，機器安裝費$5,000，司機開車超速罰單$2,500，同時又支付每年須支付之保險費$6,000，則記入該機器之成本應為若干？
(1)$213,000 (2) $218,000 (3) $220,500 (4) $226,500
答：【2】

我的計算過程如下，保險費究竟該不該算在機器成本?

機器成本=買價＋運費＋保險費＋關稅＋倉儲費＋安裝費＋試車費＋隨車附徵之稅捐＋附加設備成本=$300,000*0.7+$6,000+$3,000+$5,000=224,000
(1)運輸中不慎毀損的修護費、罰單，不得列入成本中(2)定期課徵之稅捐如：牌照稅、燃料稅應列為費用

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