CAS1 excludes certain inventories from its scope such as:

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CAS1 excludes certain inventories from its scope such as:

A.Work-in-process held by a manufacturer

B.Work in process arising under construction contracts

C.Goods that have been segregated for shipment to a customer

D.Unsold units left on hand in a merchandising company

参考答案:

答案:Work in process arising under construction contracts