题目内容：
IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manu
factured by a business.Which one of the following lists consists only of items
which may be included in the statement of financial position value of such inventories, according to IAS 2?
ASupervisor's wages, carriage inwards, carriage outwards, raw materials
BRaw materials, carriage inwards, costs of storage of finished goods, plant depreciation
CPlant depreciation, carriage inwards, raw materials, Supervisor's wages
DCarriage outwards, raw materials, Supervisor's wages, plant depreciation
答案解析：