成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【多选题】According to IAS 2 Inventories, which Two of the following statements about the valuation of inventory are correct?
选项：
A. Inventory items are normally to be valued at the higher of cost and net reliable value.
B. The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included.
B. LIFO (last in, first out) cannot be used to value inventory.
C. Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost.
2.【单选题】The closing inventory at cost of a company at 31 Dec.20X9 amounted to $284,700.
The following items were included at cost in the total：
1.400 coats, which had cost $80 each and normally sold for $150 each. Owing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.
2.800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.
What should the inventory value be according to IAS 2 Inventories after considering the above items?
选项：
A. $276,400
B.$281,200
C. $282,800
D. $329,200
