选择题：10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

题目内容：

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

company, according to IAS2 Inventories?

1 Carriage inwards.

2 Carriage outwards.

3 Depreciation of factory plant.

4 Accounts department costs relating to wages for production employees.

A All four items

B 2 and 3 only

C 1, 3 and 4 only

D 1 and 4 only

参考答案：

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark－up of 45%.

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