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?
A、Supervisor's wages, carriage inwards, carriage outwards, raw materials
B、Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C、Plant depreciation, carriage inwards, raw materials, Supervisor's wages
D、Carriage outwards, raw materials, Supervisor's wages, plant depreciation
A、Supervisor's wages, carriage inwards, carriage outwards, raw materials
B、Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C、Plant depreciation, carriage inwards, raw materials, Supervisor's wages
D、Carriage outwards, raw materials, Supervisor's wages, plant depreciation
【参考答案及解析】
Plant depreciation, carriage inwards, raw materials, Supervisor's wages
Plant depreciation, carriage inwards, raw materials, Supervisor's wages