题目内容 (请给出正确答案)
[主观题]

How is a gain or loss arising on a biological asset recognised in accordance with IAS 41?

A、Included in profit or loss for the year

B、Adjusted in retained earnings

C、Shown under 'other comprehensive income

D、Deferred and recognised over the life of the biological asset

提问人:网友shengkaiqq 发布时间:2022-01-07
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第3题
根据下面材料,回答题。

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__________ 查看材料

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第4题
Caminas Co has the following products in inventory at the year end. Product Quantity Cost Selling price Selling cost A 1,000 $40 $55 $8 B 2,500 $15 $25 $4 C 800 $23 $27 $5 At what amount should total inventory be stated in the statement of financial position?

A、$95,900

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第5题
In which of the following situations is the net realisable value of an item of inventory likely to be lower than cost?

A、The production cost of the item has been falling.

B、The selling price of the item has been rising.

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D、Demand for the item is increasing.

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第6题

Which of the following statements about IAS 2 Inventories are correct? 1 Production overheads should be included in cost on the basis of a company's actual level of activity in the period. 2 In arriving at the net realisable value of inventories, settlement discounts must be deducted from the expected selling price. 3 In arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are acceptable. 4 It is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.

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