A alternativa que preenche corretamente a lacuna I é
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)
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Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have ______ 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.
Tradução - Mercadorias em trânsito referem-se a mercadorias e outros itens de estoque que foram despachados pelo vendedor, mas ________foram recebidos pelo comprador. Para ilustrar mercadorias em trânsito, vamos usar o exemplo a seguir. A Empresa J envia um caminhão de mercadorias em 30 de dezembro para o Cliente K, que está localizado a 2.000 milhas de distância. O caminhão de carga chega ao Cliente K em 2 de janeiro. Entre 30 de dezembro e 2 de janeiro, o caminhão de carga de mercadorias é mercadoria em trânsito.
Ao analisar o trecho destacado "Mercadorias em trânsito referem-se a mercadorias e outros itens de estoque que foram despachados pelo vendedor, mas ________foram recebidos pelo comprador.", podemos perceber que para completar a lacuna com coerência precisamos de "ainda não".
Analisando as alternativas teremos:
A) Correto - not yet = ainda não
B) Incorreto - already = já
C) Incorreto - just = apenas
D) Incorreto - at once = imediatamente
E) Incorreto - not lately = não ultimamente
Gabarito do Professor: Letra A.
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However, the merchandise is not physically present at either company.
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.
Mercadorias em trânsito referem-se a mercadorias e outros itens de estoque que foram enviados pelo vendedor, mas ainda não foram recebidos pelo comprador.
--> se estão em trânsito, não foram recebidos. Logo: ficaria entre a (not yet) e e (not lately).
not yet: ainda não
not lately: não ultimamente
Resposta: not yet (a)
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