張同學(xué)
2020-10-13 22:18Which TWO of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories? A Inventory items are normally to be valued at the higher of cost and net realisable value. B The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included. C Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost. D LIFO (last in, first out) cannot be used to value inventory. 老師，這道題的A選項(xiàng)好像沒聽到網(wǎng)課中講，可以稍微解釋下嗎？
所屬：F3 > Part D-Recording transactions and events 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
朱曉玲助教
2020-10-14 09:24
該回答已被題主采納
網(wǎng)課中有講到的哦，存貨的價值是成本與可回收金額取低（lower），這是防止存貨（流動資產(chǎn)價值減值），不是higher
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