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A company that prepares its financial statements using IFRS wrote down its inventory value by €20,000 at the end of year 1. In year 2, prices increased and the same inventory at the end of the year was worth €30,000 more than its value at the end of the prior year. Which of the following statements is most accurate? In year 2, the company’s cost of sales:
A. was unaffected.
B. decreased by €30,000.
C. decreased by €20,000.
解析：選C。根據(jù)IFRS，以前的減記的恢復被限制在原始減記的金額（20000），并作為銷售成本的減少進行報告。收回的金額被限制在最初的減記金額之內（不能高于原來的）。
Which ... regarding inventory valuation is most accurate?
A. IFRS defines market value as net realizable value less a normal profit margin.
B. Both IFRS and US GAAP allow the reversal of write-downs back to the original cost.
C. Both IFRS and US GAAP allow agricultural inventories to be valued at net realizable value.
解析：選C。兩種準則都允許按可變現(xiàn)凈值對農業(yè)存貨進行估值。A項，IFRS將可變現(xiàn)凈值定義為售價減去銷售成本。B項，US GAAP 一般不允許逆轉減記。
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