1.【答案】C。
解析：GRN用于更新库存记录，并检查供应商发票上的数量是否实际收到，GRN通常不包含定价信息。
知识点：Inventory control system & Documents (Chapter 6 Accounting for material)
2.【答案】A。
解析：Free inventory balance=units in inventory+units on order from suppliers-units outstanding on customers’ orders
带入数据：15,000=units in inventory+21,500-12,500
知识点：Free inventory balance (Chapter 6 Accounting for material)
