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[BAFS] Goods in transit 問題

Goods in transit 問題

Question: the purchases invoices were amounted to 103500. All goods were received except one order costing 9600 was still in transit.

Should $9600 include in inventory? why?
Thanks a lot!



   

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[隱藏]
The question does not state. Is goods in transit included in inventory under dse?



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Thx



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