2021年acca考试F3科目练习题与解析(63)
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1.【多选题】According to IAS 2 Inventories, which Two of the following statements about the valuation of inventory are correct?
选项:
A. Inventory items are normally to be valued at the higher of cost and net reliable value.
B. The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included.
B. LIFO (last in, first out) cannot be used to value inventory.
C. Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost.
2.【单选题】The closing inventory at cost of a company at 31 Dec.20X9 amounted to $284,700.
The following items were included at cost in the total:
1.400 coats, which had cost $80 each and normally sold for $150 each. Owing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.
2.800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.
What should the inventory value be according to IAS 2 Inventories after considering the above items?
选项:
A. $276,400
B.$281,200
C. $282,800
D. $329,200
1.【答案】CD。
解析:
[A] is incorrect because inventory should be valued at the lower of cost and NRV, not the higher.
[B] is incorrect because production overheads based on a normal level of production should be included.还应当包括间接生产费用。
知识点:Valuing inventories
2.【答案】B。
解析:
At 31 Dec 20X9 the skirts were correctly valued at costs incurred to date of $20 per skirt which was lower than the NRV of $22. Therefore no adjustment is required for the value of the skirts.
知识点:Valuing inventories
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