1.【答案】C。
解析：
IAS 2 states that storage costs should not be included in the cost of inventory unless they are necessary in the production process before a further production stage.除非是下一个生产所必要的仓储，否则仓储费用不应当包含在存货价值中。
知识点：Inventories
2.【答案】B。
解析：
IAS2 said that the valuation of inventory should be carried at the lower of cost and net reliable value.
知识点：Valuing inventories
