2021年acca考试F3科目练习题与解析(67)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】Beanka company sells three products - Basic, Super and Luxury. The following information was available at the year end.
What is the value of inventory at the year end?
选项:
A. $4,200
B. $4,600
C. $5,700
D. $6,150
2.【单选题】 An inventory record card shows the following details.
February 1 50 units in stock at a cost of $40 per unit
February 7 100 units purchased at a cost of $45 per unit
February 15 80 units sold
February 23 50 units purchased at a cost of $50 per unit
February 28 40 units sold
What is the value of inventory at 28 February using the FIFO method?
选项:
A. $2,450
B. $3,850
C. $2,200
D. $3,000
1.【答案】B。
解析:IAS2 said that the valuation of inventory should be carried at the lower of cost and net reliable value.
知识点:Valuing inventories
2.【答案】B。
解析:
知识点:Valuing inventories
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