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The auditor generally decides whether the inventory count can be taken before year-end primarily on the basis of
Metacarpals
The five long bones in the hand that connect the wrist bones to the bones of the fingers and thumb, forming the palm.
Phalanges
The skeletal components located in the digits of humans and other vertebrates.
Carpals
The eight small bones that make up the wrist that connect the hand to the forearm.
Metacarpals
The five long bones found in the hand between the wrist (carpals) and the fingers (phalanges), making up the palm.
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