| UID523052 帖子471 主题467 注册时间2008-5-13 最后登录2008-10-29 
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| Which of the following costs may be included when arriving at the cost of finished goods inventory for inclusion
 in the financial statements of a manufacturing company?
 
 (1)    Carriage inwards
 (2)    Carriage outwards
 (3)    Depreciation of factory plant
 (4)    Finished goods storage costs
 (5)    Factory supervisors’ wages
 
 A     (1) and (5) only
 B     (2), (4) and (5) only
 C     (1), (3) and (5) only
 D     (1), (2), (3) and (4) only
 
 C
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