10 Which of the following costs should be included in valuing inventories of fin
2021-04-25
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
正确答案：C
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