1.【答案】B。
解析：
知识点：Recognition of non-current assets
2.【答案】C。
解析：A is receivable;B is inventory; C is non-current asset;D is inventory.
知识点：Definitions
2021年acca考试F3科目练习题与解析（83）
1.【答案】B。
解析：
知识点：Recognition of non-current assets
2.【答案】C。
解析：A is receivable;B is inventory; C is non-current asset;D is inventory.
知识点：Definitions
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