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2021年acca考试F3科目练习题与解析(62)

2021-03-08 09:28:14 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.【单选题】 The inventory value for the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5, which gave a total inventory value of $836,200.

Between 31 December and 4 January 20X5, the following transactions took place:

What adjusted figure should be included in the financial statements for inventories at 31 December 20X4?

选项:

A. $838,100

B. $853,900

C. $818,500

D. $834,300

2.【多选题】Which of the following costs may be included in the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company?

选项:

A. Carriage outwards

B. Carriage inwards

C. Finished goods storage costs

D. Factory supervisors’ wages

E. Depreciation of factory plant

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