单选题：Which of the following statements about IAS 2 Inventories is correct?AProduction

题目内容：

Which of the following statements about IAS 2 Inventories is correct?

AProduction overheads should be included in cost on the basis of a company's normal level of

activity in the period.

BIn arriving at the net realisable value of inventories, trade discounts and settlement discounts

must be deducted.

CIn arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are

acceptable.

DIt is permitted to value finished goods inventories at materials plus labour cost only, without

adding production overheads.

答案解析：

The financial year of Mitex Co ended on 31 December 20X1. An inventory count on

The financial year of Mitex Co ended on 31 December 20X1. An inventory count on January 4 20X2 gave a total inventory va

分类：ACCA英国注册会计师试题题型：单选题

In preparing its financial statements for the current year, a company's closing inventory was understated by $300,000.Wh

分类：ACCA英国注册会计师试题题型：单选题

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

分类：ACCA英国注册会计师试题题型：单选题

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

分类：ACCA英国注册会计师试题题型：单选题

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company had 700 engines in

分类：ACCA英国注册会计师试题题型：单选题