Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories
of a manufacturing company?
(1) Carriage inwards
(2) Carriage outwards
(3) Depreciation of factory plant
(4) General administrative overheads
A 1 and 4
B 1 and 3
C 3 and 4
D 2 and 3

Answer:

B

ACCA特许公认会计师F段+学士学位【签约班】

高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年

查看折扣

ACCA特许公认会计师P段【签约班】

名师授课，签约过关有保障！不过免费重读1年

查看折扣

ACCA特许公认会计师全科【签约班】

名师授课，助您零基础直达ACCA初级

查看折扣

 

更多精彩：

上班族如何高效复习备考ACCA？

传说中最适合考ACCA的大学专业，你的专业中枪了吗....

ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？