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22.3 Which of the following should be disclosed in the note to the financial statements for inventories?
1 The date the inventories were purchased or manufactured and/or how long they have been held as inventories
2 The amount of inventories carried at net realisable value
3 The accounting policies adopted in measuring inventories
4 The useful life of the inventorles
A 3 only
B 2 and 3 only
C 1 and 4 only
D 1 only
答案：B
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