Goods in transit are included in a purchaser's inventory:
At any time during transit.
B. When the purchaser is responsible for paying freight charges.
C. When the supplier is responsible for freight charges.
D. After the half-way point between the buyer and seller.
E. If the goods are shipped FOB destination.
查看答案
Consignment goods are:
Always paid for by the consignee when they take possession.
B. Goods shipped to the consignor who sells the goods for the owner.
C. Goods shipped by the owner to the consignee who sells the goods for the owner.
D. Reported in the consignee's books as inventory.
E. Not reported in the consignor's inventory since they do not have possession of the inventory.
Net realizable value for damaged or obsolete goods is sales price less the cost of making the sale.
Costs included in the Merchandise Inventory account can include all of the following except:
A. Damaged inventory that cannot be sold.
B. Storage.
C. Invoice price minus any discount.
D. Insurance.
E. Transportation-in.
The cost of an inventory item includes its invoice cost minus any discount, plus any added or incidental costs necessary to put it in a place and condition for sale.
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