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2 Which of the following are correct？1. The balance sheet value of inventory should be as

2 Which of the following are correct？

1. The balance sheet value of inventory should be as close as possible to net realisable value.

2. The valuation of finished goods inventory must include production overheads.

3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal

level of production during the period.

4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,

not by taking the inventory value as a whole.

A 1 and 2 only

B 3 and 4 only

C 1 and 3 only

D 2, 3 and 4

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发布时间：2021-04-14

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第5题

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第6题

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第7题

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第8题

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第9题

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第10题

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第11题