小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的acca F3科目第五章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.Which of the following should be disclosed in the note to the financial statements for inventories?
A. The date the inventories were purchased or manufactured and/or how long they have been held as inventories
B. The amount of inventories carried at net realisable value
C. The accounting policies adopted in measuring inventories
D. The useful life of the inventories
