Questões de Inglês - Presente perfeito | Present perfect para Concurso

      Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have ..I.. been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.

      The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and ..II..  include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession.

      If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

       (Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit) 

Based on TEXT 2, a fictional blog, answer question

TEXT 2

I do realize that in the world of technology there are early and late adopters. I’m not the earliest of cutting-edge early TESL adopters, but I do like to try out new technology and incorporate it into my teaching. This list is a handful of technologies that are established enough not to be too problematic, user-friendly enough that just about anyone can start using them quickly, and useful enough that you’ll soon wonder how you got along without them. In short, this is a list of tech that just about everyone can (and maybe even should) be using in 2010.

1. Wikipedia – It has become popular to question its accuracy. Wikipedia has become a real knowledge bank on the internet. Once we figure out what it is (a compilation of all referenced knowledge) many of these criticisms fall down. Access to all this information means a reorganization of learning.

2. Google – No, I don’t just mean search, but all the other stuff: maps, docs, calendar, etc. It’s never been so easy to collaborate with other people.

3. Twitter – A year ago, I taught a course through Twitter with mixed results. This microblog is almost exclusively interactive, but my ESL students found it tough to collaborate within Twitter because of its constraints on length. The email by contrast, is very simple – it is equally interactive but it is constraint free. So, you should use it and you should see interesting results !

Can you learn the language by using the above alone? Of course not! But they are a good springboard and I hope they lead you to discover all other media available out there (ebooks, blogs, YouTube videos, music, movies, etc.).

More web in the pipeline. Please post a comment.