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ACCA F3試題:Inventories

發(fā)布時(shí)間:2015-08-25 13:39    來(lái)源:高頓網(wǎng)校 我要發(fā)言   [字號(hào): ]

正文  
  問(wèn)題:Of the following costs may be included when arriving at the cost of finished goods inventory for inclusion in the financial statements of a manufacturing company?
 
  A. Factory supervisors' wages
 
  B. Finished goods storage costs
 
  C. Carriage inwards
 
  D. Carriage outwards
 
  E. Depreciation of factory plant
 
  答案:The correct answers are:
 
  Carriage inwards
 
  Depreciation of factory plant
 
  Factory supervisors' wages
 
  Carriage outwards and storage are distribution costs.

 
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