試題詳解

1. Per IAS 2, how should unallocated fixed overhead costs be treated?
(A) Allocated to finished goods based on ending balance in the account.
(B) Allocated to work in process based on ending balance in the accounts.
(C) Recognized as cost of goods sold in the period in which they are occurred.
(D) Allocated to work in process, finished goods and cost of goods sold based on ending balance in the accounts.