PAPER 1.1 每天一练 14

IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are correct?
1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including
overheads.
2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of
finished goods.
3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only

2 and 3 are correct

原帖由 香铭 于 2007-4-22 09:45 发表 http://bbs.52acca.com/images/common/back.gif
IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are corr ...

答案是1 和2

2 AND 3 ARE CORRECT ONLY