单选题：A company with an accounting date of 31 October carried out a physical check of

题目内容：

A company with an accounting date of 31 October carried out a physical check of inventory on 4 November 20X3, leading to

an inventory value at cost at this date of $483,700.Between 1 November 20X3 and 4 November 20X3 the following

transactions took place:

1 Goods costing $38,400 were received from suppliers.

2 Goods that had cost $14,800 were sold for $20,000.

3 A customer returned, in good condition, some goods which had been sold to him in October for $600 and which had cost

$400.

4 The company returned goods that had cost $1,800 in October to the supplier, and received a credit note for them

What figure should appear in the company's financial statements at 31 October 20X3 for closing inventory, based on this

information?.

A$458,700

B $505,900

C$508,700

D$461,500

答案解析：

Which of the following statements about the valuation of inventory are correct,

Which of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories?1 Invento

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