在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
6.9 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
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
