2009-2010年第二学期会计学原理科目考查卷专业：会计学 班级：会计07-1 任课教师：邱永政姓名：黄介雅 学号： 成 绩Inventories存货GENERAL BACKGROUND OF INVENTORY. One of the largest assets in a retail store or in a wholesale business is the inventory of merchandise and the sale of this merchandise at prices in excess of costs is the major source of revenue. For a merchandising company, the inventory consists of all goods owned and held for sale in the regular course of business. Merchandise held for sale will normally conve
