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1.Which of the following statements about IAS 2 Inventories is correct?

A Production overheads should be included in cost on the basis of a company\'s normal level of activity in the period.

B In arriving at the net realisable value of inventories, trade discounts and settlement discounts must be deducted.

C In arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are acceptable.

D It is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.

答案：A

2.You are preparing the financial statements for a business. The cost of the items in closing inventory is $41 ,875. This includes some items which cost $1 ,960 and which were damaged in transit. You have estimated that it will cost $360 to repair the items, and they can then be sold for $1 ,200. What is the correct inventory valuation for inclusion in the financial statements?

A $39,915

B $40,755

C $41,515

D $42,995

答案：B

3.IAS 2 Inventories defines the items that may be included in computing the value of an inventory of finished goods manufactured 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

答案：C

4.The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700. The following items were included at cost in the total:

1 400 coats, which had cost $80 each and normally sold for $150 each. 0wing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.

2 800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.

What should the inventory value be according to IAS 2 Inventories after considering the above items?

A $281 ,200

B $282 ,800

C $329,200

D None of these

答案：A

5.In preparing its financial statements for the current year, a company\'s closing inventory was understated by $300,000. What will be the effect of this error if it remains uncorrected?

A The current year\'s profit will be overstated and next year\'s profit will be understated.

B The current year\'s profit will be understated but there will be no effect on next year\'s profit.

C The current year\'s profit will be understated and next year\'s profit will be overstated.

D The current year\'s profit will be overstated but there will be no effect on next year\'s profit.

答案：C

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