老师，这道题题中给的按成本计算的期末存货价值是在这两笔交易完成之后的吗？nrv不是只是对账面价值有影响么，这两笔交易的存货不是已经卖掉了，不在期末存货中了嘛？

为什么不选D

所以购买消费应该记在借方，现金要记在贷方？

为什么petty cash 是借方，cash and bank 是贷方？

请老师解释一下

Which TWO of the following statements about the valuation of inventory are correct, according to IAS 2 Inventories? A Inventory items are normally to be valued at the higher of cost and net realisable value. B The cost of goods manufactured by an entity will include materials and labour only. Overhead costs cannot be included. C Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost. D LIFO (last in, first out) cannot be used to value inventory. 老师，这道题的A选项好像没听到网课中讲，可以稍微解释下吗？

这是怎么算的呀

这是怎么算的呀

这是怎么算的呀

请老师讲解一下