2021年acca考试F3科目练习题与解析(68)
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1.【单选题】Which one of the following lists consists only of items which may be included in the cost of inventories, according to IAS 2?
选项:
A. Supervisor's wages, carriage inwards, carriage outwards, raw materials
B. Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C. Plant depreciation, carriage inwards, raw materials, Supervisor's wages
D. Carriage outwards, raw materials, Supervisors wages, plant depreciation
2.【单选题】The closing inventory amounted to $183,400 excluding the following two inventory lines:
(1)400 items which had cost $4 each. All were sold after the reporting period for $3 each, with selling expenses of $200 for the batch.
(2)200 items which had cost $30 each. These items were found to be defective at the end of the reporting period. Rectification work after the statement of financial position amounted to $1,200, after which they were sold for $35 each, with selling expenses total $300.
Which of the following total figures should appear in the statement of financial position of X for inventory?
选项:
A. $190,400
B. $189,900
C. $191,000
D. $190,500
1.【答案】C。
解析:
IAS 2 states that storage costs should not be included in the cost of inventory unless they are necessary in the production process before a further production stage.除非是下一个生产所必要的仓储,否则仓储费用不应当包含在存货价值中。
知识点:Inventories
2.【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
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