According to IAS 2 Inventories, which of the following costs should be included in valuing the inventories of a
manufacturing company?

      (1) Carriage inwards
      (2) Carriage outwards
      (3) Depreciation of factory plant
      (4) General administrative overheads

A    All four items
B    1, 2 and 4 only
C    2 and 3 only
D    1 and 3 only

D

我也会，呵呵