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  • "Financial Report":Inventories、Long-Lived Assets

    来源: 正保会计网校 2021-03-05
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    Questions 1:

    A company manufactures aluminum cans for the beverage industry and prepares its financial statements in accordance with International Financial Reporting Standards (IFRS). During its latest full fiscal year, the company recorded the following:

    Financial Report:Inventories、Long-Lived Assets

    The total costs included in inventory (in € thousands) for the year are closest to:

    A、 €150,980.

    B 、€150,460.

    C 、€149,

    Questions 2:

    A company purchased a warehouse for €35 million and incurred the following additional costs in getting the warehouse ready for use:

    ● €2.0 million for upgrades to the building’s roof and windows

    ● €0.5 million to modify the interior layout to meet their needs (moving walls and doors, inserting and removing partitions, etc.)

    ● €0.1 million on an orientation and training session to familiarize employeeswith the facility

    The cost to be capitalized to the building account (in millions) is closest to:

    A 、€37.6.

    B、 €37.5.

    C、 €37.0.

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