每日一练F3 答案回复可见
<p>The closing inventory at cost of a company at 31 January 2003 amounted to $284,700.<br/>The following items were included at cost in the total:<br/>(1) 400 coats, which had cost $80 each and normally sold for $150 each. Owing to a defect in manufacture, they<br/>were all sold after the balance sheet date at 50% of their normal price. Selling expenses amounted to 5% of the<br/>proceeds.<br/>(2) 800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 2003<br/>cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.<br/>What should the inventory value be according to IAS 2 Inventories after considering the above items?<br/>A $281,200<br/>B $282,800<br/>C $329,200<br/>D None of these.</p><p> </p><p>A 284,700 – (32,000 – 28,500) = 281,200</p> a页:
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