[单选题]

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

company, according to IAS2 Inventories?

1 Carriage inwards.

2 Carriage outwards.

3 Depreciation of factory plant.

4 Accounts department costs relating to wages for production employees.

A. All four items

B. 2 and 3 only

C. 1, 3 and 4 only

D. 1 and 4 only

参考答案与解析:

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