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.【单选题】Which of the following statements about IAS 2 Inventories is correct?
选项：
A. Production overheads should be included in cost on the basis of a company's normal level of activity in the period.
B. In determining the cost of inventories, trade discounts received must be deducted and selling costs must be added.
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.
2.【单选题】The cost of a company items in closing inventory is $44,375. This includes some items which cost $1,050 and which were damaged in transit. You have estimated that it will cost $360 to repair the items, and they can then be sold for $1,300.
What is the correct inventory valuation for inclusion in the financial statements?
选项：
A. $39,915
B. $44,265
C. $41,515
D. $42,995
