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 one of the following lists consists only of items which may be included in the cost of inventories, according to IAS 2?
选项：
A. Supervisor's wages, carriage inwards, carriage outwards, raw materials
B. Raw materials, carriage inwards, costs of storage of finished goods, plant depreciation
C. Plant depreciation, carriage inwards, raw materials, Supervisor's wages
D. Carriage outwards, raw materials, Supervisors wages, plant depreciation
2.【单选题】The closing inventory amounted to $183,400 excluding the following two inventory lines：
(1)400 items which had cost $4 each. All were sold after the reporting period for $3 each, with selling expenses of $200 for the batch.
(2)200 items which had cost $30 each. These items were found to be defective at the end of the reporting period. Rectification work after the statement of financial position amounted to $1,200, after which they were sold for $35 each, with selling expenses total $300.
Which of the following total figures should appear in the statement of financial position of X for inventory?
选项：
A. $190,400
B. $189,900
C. $191,000
D. $190,500
