可以作为资产的东西。
花钱买了个车子，房子，机器，都可以做资产。
但是花钱修车子，汽油，管理费，机器维护就不可以。

鄙见：

Cost is the basis for inventory valuation. However not all costs are involved in determining the cost of inventories.

The costs known as product costs are capitalized in the Inventories account on balance sheet include

purchase cost
conversion cost
allocation of fixed production overhead based on normal capacity levels
other costs necessary to bring the inventory to its present location and condition
By capitalizing inventory cost as an asset, expense recognition is delayed until the inventory is sold

Not all inventory costs are capitalized: some are recognized as expense in the period incurred. These are the period costs:

unallocated portion of fixed production overhead
abnormal waste of materials, labor, overhead
storage costs (unless required as part of the production process)
administrative overhead
selling costs


存货是资产负债均衡表上资产一类，衡量存货的价值是由成本来计算的，但是不是所有成本都可以算进去的。
购买成本可以，但是例如管理成本就不能算在存货的价值里面，而应该做为支出登记。

比如说，一个工厂2011年购买了大量原料，可以使用10年，购买的原料可以计入当年的资产作为存货，但是有些生产成本要均摊到10年，不能算如2011年的资产。

谢谢你的回答~ 现在清楚些了~ 但什么叫做“资本化”(capitalized)，还不太理解，能帮忙解释下吗？