2.01.3 Inventory Valuation (3)

Question 問題
Which of the following items are generally included in inventory?

A. Goods for sale that someone else has consigned 他者が預けた to you

B. Equipment 機械 used in your business to manufacture goods. 商品を製造する

C. Goods you have sent out on consignment 委託するために発送した for someone else to sell.

D. Goods in transit 輸送中の商品 to you for which title has not yet passed 名義がまだ変更されていない to you.

The correct answer is 正解は、[C. Goods you have sent out on consignment for someone else to sell.]
他者に販売を委託するために発送した商品は手元にはないが所有権は自身にあるため棚卸資産に含める。