[单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

正确答案 ：D

$24,000

解析：20% x 120,000

[单选题]2 Which of the following are correct?

1. The balance sheet value of inventory should be as close as possible to net realisable value. 2. The valuation of finished goods inventory must include production overheads. 3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal level of production during the period. 4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items, not by taking the inventory value as a whole.

正确答案 ：D

2, 3 and 4

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