Match the Terms with the Definitions

Match the terms with the definitions.
-A fiscal year that starts and ends at the time the stock of goods is normally at its lowest level.

A) average cost
B) weighted-average method
C) consignee
D) consigned goods
E) specific identification method
F) retail method
G) cost
H) physical inventory
I) periodic inventory system
J) in transit
K) inventory sheet
L) natural business year
M) lower-of-cost-or-market method