20 每天一练 paper 1.1
<p>20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.<br/>Which of the following statements about the IAS 2 requirements in this area are correct?<br/>1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including<br/>overheads.<br/>2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of<br/>finished goods.<br/>3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.<br/>A All three statements are correct<br/>B 1 and 2 only<br/>C 1 and 3 only<br/>D 2 and 3 only</p><p> </p><p>d</p> d bb
b b d ????????????????? o b Ｄ <p>what's the answer?</p> ?????????? b页:
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