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31.7 A business received a delivery of goods on 29 June 20X6, which was included in inventory at 30 June 20X6. The invoice for the goods was recorded in July 20X6.
What effect will this have on the business?
1 Profit for the year ended 30 June 20X6 will be overstated.
2 Inventory at 30 June 20X6 will be understated.
3 Profit for the year ending 30 June 20X7 will be overstated.
4 Inventory at 30 June 20X6 will be overstated.
A 1and 2
B 2 and 3
C 1 only
D 1and 4
答案：C
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