A alternativa que preenche corretamente a lacuna I é
Atenção: Para responder à questão, considere o texto abaixo.
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.
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 possessionIf 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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Basta traduzir:
"Bens em trânsito... mas AINDA NAO foram recebidos pelo comprador."
Bons estudos!
Como vem seguido de but - mas (adversativa), já elimina B (Já), C (Seria no sentido de "Acabou de ser recebido") e D (De uma vez).
Not yet = Ainda não. Certa.
Not lately = Lately é recentemente, nunca vi essa expressão not lately, mas seria como uma negativa de recentemente. Mas desconfio que nem exista.
Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have not yet been received by the purchaser.
Os bens em trânsito referem-se a mercadoria e outros itens de inventário que foram enviados pelo vendedor, mas ainda não foram recebidos pelo comprador.
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