A trader sends goods on sale or return to a customer. When the trader prepares his Balance

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A trader sends goods on sale or return to a customer. When the trader prepares his Balance Sheet at 31 March 2004, the customer has still not indicated that he has accepted the goods. Which concept should the trader apply when he prepares his accounts at 31 March 2004? 

A. Consistency 

B. Matching 

C. Prudence 

D. Realisation

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