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Chapter 06 - Inventory and Cost of Goods Sold
File: Chapter 006 Inventory and Costs of Goods Sold
True/False
[Question]
1. Inventory is usually reported as a long-term asset in the balance sheet.
Answer: False
Feedback: Inventory is typically reported as a current asset because companies expect to convert
it to cash in the near term.
Learning Objective: 06-01
Difficulty: Medium
AACSB: Reflective Thinking
AICPA: FN Reporting
Blooms: Understand
Topic: Reporting Inventory
[Question]
2. Cost of goods sold is an asset reported in the balance sheet and inventory is an expense
reported in the income statement.
Answer: False
Feedback: Cost of goods sold is an expense reported in the income statement and inventory is an
asset reported in the balance sheet.
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
Topic: Reporting Cost of Goods Sold
[Question]
3. Merchandising companies purchase inventories that are primarily in finished form for resale to
customers.
Answer: True
Difficulty: Easy
AICPA: BB Critical Thinking
Blooms: Remember
Topic: Merchandising Companies
[Question]
4. Cost of goods sold is an expense reported in the income statement and represents the cost of
inventory sold during the period.
Answer: True
6-1
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-
Hill Education.

Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
[Question]
5. If a company has beginning inventory of $15,000, purchases during the year of $75,000, and
ending inventory of $20,000, cost of goods sold equals $70,000.
Answer: True
Difficulty: Hard
AACSB: Analytic
AICPA: FN Measurement
Blooms: Apply
Topic: Cost of Goods Sold Calculation
[Question]
6. A multiple-step income statement reports multiple levels of profitability, such as gross profit,
operating income, income before income taxes, and net income.
Answer: True
Difficulty: Easy
AICPA: FN Reporting
Blooms: Remember
Topic: Multiple-Step Income Statement
[Question]
7. Gross profit equals net sales of inventory less cost of goods sold.
Answer: True
Difficulty: Easy
AICPA: FN Reporting
Blooms: Remember
[Question]
8. Sales revenue minus cost of goods sold is referred to as operating income.
Answer: False
Feedback: Sales revenue minus cost of goods sold equals gross profit.
Difficulty: Easy
6-2
Hill Education.
AICPA: FN Reporting
Blooms: Remember
[Question]
9. Income before income taxes equals operating income plus nonoperating revenues less
nonoperating expenses.
Answer: True
Difficulty: Easy
AICPA: FN Reporting
Blooms: Remember
[Question]
10. If a company has ending inventory of $25,000, purchases during the year of $95,000, and
beginning inventory of $30,000, cost of goods sold equals $90,000.
Answer: False
Feedback: Beginning Inventory ($30,000) + Purchases ($95,000) − Ending Inventory ($25,000)
= Cost of Goods Sold ($100,000).
Difficulty: Hard
AACSB: Analytic
Blooms: Apply
[Question]
11. Companies are not allowed to report inventory costs by assuming which units of inventory
are sold and which units still remain on hand.
Answer: False
Feedback: Companies can assume which inventory units are sold and still remain on hand using
a variety of methods (FIFO, LIFO, and weighted-average cost).
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
Topic: Inventory Costing
[Question]
12. Using the first-in, first-out method (FIFO), the first units purchased are assumed to be the
first ones sold.
Answer: True
6-3
Hill Education.
Difficulty: Easy
Blooms: Remember
Topic: FIFO Method
[Question]
13. Using the weighted-average cost method, the average cost of inventory is calculated as the
average unit cost of inventory purchased during the year.
Answer: False
Feedback: The average is a weighted-average cost which includes both beginning inventory and
purchases and is equal to total cost of goods available for sale divided by the total number of
units available for sale.
Difficulty: Easy
Blooms: Remember
Topic: Weighted-Average Method
[Question]
14. Companies are free to choose FIFO, LIFO, or weighted-average cost to report inventory and
cost of goods sold.
Answer: True
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
Topic: Choice of Inventory Reporting Methods
[Question]
15. For most companies, actual physical flow of their inventory follows LIFO.
Answer: False
Feedback: Most often, the actual physical flow of goods follows FIFO.
Difficulty: Easy
Blooms: Remember
Topic: Choice of Inventory Reporting Methods
[Question]
16. During periods of rising costs, FIFO generally results in a higher ending inventory balance.
Answer: True
6-4
Hill Education.
Difficulty: Medium
Blooms: Understand
Topic: Effects of Inventory Cost Flow Assumptions
[Question]
17. During periods of rising costs, FIFO generally results in a higher cost of goods sold.
Answer: False
Feedback: During periods of rising costs, FIFO generally results in a lower cost of goods sold.
Difficulty: Medium
Blooms: Understand
[Question]
18. During periods of rising costs, LIFO generally results in a higher cost of goods sold.
Answer: True
Difficulty: Medium
Blooms: Understand
[Question]
19. During periods of rising costs, LIFO generally results in a higher ending inventory balance.
Answer: False
Feedback: During periods of rising costs, LIFO generally results in a lower ending inventory
balance.
Difficulty: Medium
Blooms: Understand
[Question]
20. Accountants often call FIFO the balance sheet approach because the amount it reports for
ending inventory better approximates the current cost of inventory.
Answer: True
Difficulty: Easy
6-5
Hill Education.
AICPA: FN Reporting
Blooms: Remember
[Question]
21. One of the primary benefits of using FIFO when inventory costs are rising is that it results in
greater tax savings.
Answer: False
Feedback: When inventory costs are rising, LIFO provides greater tax savings.
Difficulty: Medium
Blooms: Understand
[Question]
22. The LIFO conformity rule requires a company that uses LIFO for tax reporting to use FIFO
for financial reporting.
Answer: False
Feedback: The LIFO conformity rule requires a company that uses LIFO for tax reporting to also
use it for financial reporting.
Difficulty: Medium
Blooms: Understand
Topic: LIFO Conformity Rule
[Question]
23. The LIFO difference (reserve) is the additional amount of inventory a company would report
if it used FIFO instead of LIFO.
Answer: True
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
Topic: LIFO Conformity Rule
[Question]
24. Using a perpetual inventory system, the purchase of inventory is recorded with a debit to the
Purchases account, which is a temporary account closed to cost of goods sold at the end of the
period.
Answer: False
Feedback: The debit is to the Inventory account.
6-6
Hill Education.

Difficulty: Medium
Blooms: Understand
Topic: Perpetual Inventory System
Topic: Periodic Inventory System
[Question]
25. For inventory that is shipped FOB destination, title transfers from the seller to the buyer once
the seller ships the inventory.
Answer: False
Feedback: For FOB destination, title transfers once the inventory reaches the buyer (destination).
Difficulty: Easy
Blooms: Remember
Topic: Shipping Terms
[Question]
26. For inventory that is shipped FOB shipping point, title transfers from the seller to the buyer
once the seller ships the inventory.
Answer: True
Difficulty: Easy
Blooms: Remember
Topic: Shipping Terms
[Question]
27. Freight-in is included in the cost of inventory.
Answer: True
Difficulty: Medium
Blooms: Understand
Topic: Freight Charges
[Question]
28. At the time inventory is sold, cost of goods sold is recorded under the perpetual inventory
system.
Answer: True
6-7
Hill Education.

Difficulty: Medium
Blooms: Understand
[Question]
29. When the value of inventory falls below its cost, companies have the option of recording the
inventory at cost or the lower market value.
Answer: False
Feedback: Companies must report inventory at the lower-of-cost-or-market value.
Difficulty: Medium
Blooms: Understand
Topic: Lower-of-Cost-or-Market Method
[Question]
30. When the market value of inventory falls below its cost, no adjustment to the accounting
records is needed.
Answer: False
Feedback: Companies are required to record an adjustment when market value falls below cost.
The adjustment has the effect of reducing assets and increasing expenses.
Difficulty: Medium
Blooms: Understand
[Question]
31. The adjustment to write down inventory from cost to its lower market value includes a debit
to Cost of Goods Sold and a credit to Inventory.
Answer: True
Difficulty: Medium
Blooms: Understand
[Question]
32. The use of the lower-of-cost-or-market method to report inventory is an example of
conservatism in financial reporting.
6-8
Hill Education.
Answer: True
Difficulty: Easy
Blooms: Remember
[Question]
33. The inventory turnover ratio equals cost of goods sold divided by average inventory.
Answer: True
Difficulty: Easy
AICPA: FN Decision Making
Blooms: Remember
Topic: Inventory Turnover Ratio
[Question]
34. Generally, a higher inventory turnover ratio reflects positively on a company’s ability to
manage its inventory.
Answer: True
Difficulty: Medium
Blooms: Understand
[Question]
35. A company that has average inventory of $500 and cost of goods sold of $2,000 would have
an inventory turnover ratio of 0.25.
Answer: False
Feedback: The inventory turnover ratio equals cost of goods sold ($2,000) divided by average
inventory ($500), which equals 4.0 in this example.
Difficulty: Hard
AACSB: Analytic
Blooms: Analyze
[Question]
36. The gross profit ratio measures the amount by which the sale price of inventory exceeds its
cost per dollar of sales.
Answer: True
6-9
Hill Education.

Difficulty: Medium
Blooms: Understand
Topic: Gross Profit Ratio
[Question]
37. Generally, a lower gross profit ratio reflects positively on a company’s ability to manage its
inventory.
Answer: False
Feedback: A higher ratio is generally a stronger signal about the company’s successful
management of inventory.
Difficulty: Medium
Blooms: Understand
Topic: Gross Profit Ratio
[Question]
38. Using LIFO, the amount reported for ending inventory does not differ depending on whether
a company uses a periodic system or a perpetual system.
Answer: False
Feedback: The amount reported for ending inventory (or cost of goods sold) will differ.
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
[Question]
39. A periodic inventory system does not continually modify inventory amounts, but instead
adjusts for purchases and sales of inventory at the end of the reporting period based on a physical
count of inventory on hand.
Answer: True
Difficulty: Medium
Blooms: Understand
6-10
Hill Education.
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[Question]
40. Overstating ending inventory in the current year causes net income in the current year to be
overstated.
Answer: True
Difficulty: Hard
AICPA: FN Reporting
Blooms: Evaluate
Topic: Inventory Errors
[Question]
41. Understating ending inventory in the current year causes cost of goods sold in the current
year to be understated.
Answer: False
Feedback: Understating ending inventory in the current year will cause cost of goods sold in the
current year to be overstated.
Difficulty: Hard
AICPA: FN Reporting
Blooms: Evaluate
Topic: Inventory Errors
Multiple Choice
[Question]
42. Inventory does not include:
a. Materials used in the production of goods to be sold.
b. Assets intended to be sold in the normal course of business.
c. Equipment used in the manufacturing of assets for sale.
d. Assets currently in production for normal sales.
Answer: c
Difficulty: Medium
Blooms: Understand
Topic: Understanding Inventory
[Question]
43. The largest expense on a retailer's income statement is typically:
a. Salaries.
b. Cost of goods sold.
6-11
Hill Education.
c. Income tax expense.

d. Depreciation expense.
Answer: b
Difficulty: Easy
AICPA: FN Reporting
Blooms: Remember
Topic: Understanding Cost of Goods Sold
[Question]
44. The cost of the goods that a company sold during a period is shown in its financial statements
as ___________ and the cost of the goods that a company still has on hand at the end of the year
is shown in the financial statements as ____________.
a. Cost of goods sold; inventory.
b. Goods on hand; inventory expense.
c. Inventory; cost of goods sold.
d. Sales revenue; cost of goods sold.
Answer: a
Difficulty: Medium
AICPA: FN Reporting
Blooms: Understand
[Question]
45. Cost of Goods Sold is:
a. An asset account.
b. A revenue account.
c. An expense account.
d. A permanent equity account.
Answer: c
Difficulty: Easy
Blooms: Remember
Topic: Understanding Cost of Goods Sold
[Question]
46. Cost of goods sold equals:
a. Beginning inventory − net purchases + ending inventory.
b. Beginning inventory + accounts payable − net purchases.
6-12
Hill Education.
c. Net purchases + ending inventory − beginning inventory.

d. Beginning inventory + net purchases − ending inventory.
Answer: d
Difficulty: Easy
Blooms: Remember
[Question]
47. Baker Fine Foods has beginning inventory for the year of $12,000. During the year, Baker
purchases inventory for $150,000 and ends the year with $20,000 of inventory. Baker will report
cost of goods sold equal to:
a. $150,000.
b. $158,000.
c. $142,000.
d. $170,000.
Answer: c
Feedback: Cost of goods sold = beginning inventory ($12,000) + purchases ($150,000) − ending
inventory ($20,000) = $142,000.
Difficulty: Hard
AACSB: Analytic
Blooms: Apply
[Question]
48. Tyler Toys has beginning inventory for the year of $18,000. During the year, Tyler purchases
inventory for $230,000 and has cost of goods sold equal to $233,000. Tyler’s ending inventory
equals:
a. $15,000.
b. $18,000.
c. $21,000.
d. $19,000.
Answer: a
Feedback: Ending inventory = beginning inventory ($18,000) + purchases ($230,000) − cost of
goods sold ($233,000) = $15,000.
Difficulty: Hard
AACSB: Analytic
Blooms: Apply
6-13
Hill Education.
[Question]
49. The distinction between operating and nonoperating income relates to:
a. Continuity of income.
b. Principal activities of the reporting entity.
c. Consistency of income stream.
d. Reliability of measurements.
Answer: b
Difficulty: Medium
Blooms: Understand
[Question]
50. Given the information below, what is the gross profit?
Sales revenue $320,000
Accounts receivable 50,000
Ending inventory 100,000
Cost of goods sold 250,000
Sales Returns 20,000
a. $250,000.
b. $70,000.
c. $220,000.
d. $50,000.
Answer: d
Feedback: Sales revenue ($320,000) – Sales returns ($20,000) – Cost of goods sold ($250,000) =
$50,000.
Difficulty: Hard
AACSB: Analytic
AICPA: FN Reporting
Blooms: Analyze
[Question]
51. Consider the following year-end information for Spitzer Corporation:
Cost of goods sold $420,000
Sales revenue 800,000
Nonoperating expenses 10,000
Operating expenses 170,000
Income tax expense 80,000
What amount will Spitzer report for operating income?
a. $200,000.
b. $210,000.
c. $380,000.
6-14
Hill Education.
d. $120,000.
Answer: b
Feedback: Operating income = $800,000 − $420,000 − $170,000 = $210,000.
Difficulty: Hard
AACSB: Analytic
AICPA: FN Reporting
Blooms: Analyze
[Question]
52. Given the information in the table below, what is the company’s gross profit?
Accounts receivable $280,000
Ending inventory $230,000
Cost of goods sold $180,000
Sales returns $50,000
Sales discount $20,000
a. $280,000.
b. $170,000.
c. $50,000.
d. $100,000.
Answer: d
Feedback: Net sales = $350,000 − $50,000 − $20,000 = $280,000. Gross profit = $280,000 −
$180,000 = $100,000.
Difficulty: Hard
AACSB: Analytic
AICPA: FN Reporting
Blooms: Analyze
[Question]
53. LeGrand Corporation reported the following amounts in its income statement:

Advertising expense 60,000
Interest expense 10,000
Salaries expense 55,000
Utilities expense 25,000
Income tax expense 45,000
Cost of goods sold 180,000
What was LeGrand’s gross profit?

a. $260,000.
6-15
Hill Education.
Exploring the Variety of Random
Documents with Different Content
Gentolano—Prince. Son of Supreme Ruler, or heir apparent.
Gentolana̤ —Princess. Daughter of Supreme Ruler.
Gentola̤ —Lady. Friend. Gentle one, and other gracious meanings.
Gentolissima̤ —Queen, or Supreme Lady. Applied to the wife of the

Supreme Ruler.
Gentolēna̤ —Darling, dear one. Also little one, when applied to

children, or pets.
Gûfon—Bitter.
Gandûlana̤ —Serpent. Gandûlanos, serpents.
Gowhya̤ —Hibernating animal, resembling a bear.
Gariffo Tsûvon—Bird of the cloud God, Tsûvon.
Gûlnoyas—Egg shaped.
H.
Himmû—Tree climber. A species of anthropoid.
Hinifro enora̤ —Yellow wonder.
Hinor imados—Irrigating canal.
Hinor tzowa̤ —Canal for transportation.
Hinifro—Yellow.
Hom arû—A palmlike tree.
Hûndaffon—Andûmana̤ 's cup bearer.

I.
Indoloisa̤ —Tranquil water.
Istoira̤ —Small temple.
Info sta̤ tiva̤ Zēnosa̤ a̤ oovistû—To the care of the Gods, until we
meet.
Infa̤ doihan lûvētas—Place, or temple of sacrifice.
Info oovistû—Until we meet again, farewell.
Ilsoimen—Morning.
Ilofen mûena̤ —Amusement garden.
Istoira̤ lēma̤ h—Temple of urned ashes, of the dead, for private

uses.
K.
Kenēto Souvana̤ llo—Gigantic flesh eaters.
Kenēto alista̤ —Mountain range, 200 miles long, 6,000 feet above
sea level.
Kenēto—Gigantic, enormous, very large.
Kûltymo Tylû—Elevated city.
Kynos—Vine.
Kyn nûynao—An anthropoid of a peculiar species.
Kyn—A tree resembling an oak tree.

Kymos—Majesty, or majestic.
Kēmina̤ —Central.
L.
Loita̤ —Harplike musical instrument.
Lenivo—Upper garment for men. A sort of tunic.
Luitzen—History. Record.
Loûva̤ h—God of Agriculture.
Lota̤ —Tree of any species.
Lûmēnas—Botanical garden.
Loisa̤ —Water, lake, pool, etc.
Loisa̤ yanû—Water gem, or jewel.
Loisa̤ micana̤ —Vining water lily.
Loisa̤ -Gentolissima̤ —Water Queen.
Loisa̤ Gentolana̤ —Water Princess.
Litzen—Sweet.
Loisa̤ a lûtyenos—Lake of rushes.
Loisa̤ infûen—Water drinker.
Loisavāon—Waterway.
Lafon Thēodossa̤ —A noted Ento painter.

Loha̤ û vrāimēon—Hail, dearly beloved.
M.
Moûentos hoa̤ falados—Valley of desolation.
Micana̤ —Lily, corresponding with Earth's lily family.
Mista̤ —Snow.
Metsû—Light weight, non-corrosive, non-conducting metal.

O.
Onos—Personal pronoun, we.
Oira̤ h—Thanks. Praise. The word is used in several similar senses,

and is pronounced, Wa̤ hra̤ h. It bears the same meaning as Amen, or
be it so.
Oina mista̤ —Snow flower.
Oonamosa̤ tûla̤ —Burr berry.
Oifen tsû—Endless time.
Oonda̤ lotas—Tree, and fruit, similar to our orange.
Omanos Fûnha̤ —Present Supreme Ruler of Ento.
Osy Hûn—Supreme Ruler.
Oonamosa̤ —Burr.
Oonda̤ —Divine. Godlike.

Ozynas Dûlsa̤ —Present Most High Priest of the Most Sacred Temple
Zim.
P.
Pētûsa̤ —Pearl.
Pfettos—Shoe. Pfetta shoes.
Plimos—Plant.
Phra̤ —God, or messenger of death.

Q.
Qua̤ na̤ —Eclipse. When Andûmana̤ frowns.
Quend—A region in the North Temperate Zone.

R.
Ryzo elipsa̤ a̤ —Century.
Rinvoh—Aquarium.
Rimoh—An animal resembling an antelope.
Rodel—The national flower of Ento. Resembles our lotus.
Ruvacca̤ —Trumpet.
Rēa̤ —Life essence, or principle.
Rûha̤ —Governor.
Roûva̤ nû Odalissa̤ —Homes for the favored ones.
Roûva̤ —Favored.
Ra̤ û—Same meaning as oira̤ h. (Pronounced Ra̤ hoo.)
Ruvacca plimos—Trumpet flower, or plant.
Ritza—Town.
S.
Syffondû—Museum.
Sammana̤ h—Collegiate school.
Soitzen—Tramway. A gives the plural, as soitzena.
Somû Ikaton—Blessing giver.
Soiva̤ —Park. Soiva̤ a̤ , parks.
Sēlona̤ Valloa̤ —Wife of Omanos Fûnha̤ , and mother of Sēlona̤ Valloa̤

Fûnha̤ .
Sauva̤ —A non-corrosive metal.
Sylvian—Sister of Sēlona Valloa̤ , wife of Omanos Fûnha̤ .

T.
Tsûfālen—Teachers of divine mysteries.
Tûla—Berry.
Tsûvon—Bird.
Thon eyama̤ Yanos—Infinite, intelligent energy.
Tylû—City. Tylûsa̤ a̤ , cities.
Testo—Death, the killer.

U.
Ufan—Personal pronoun, you.
V.
Varû testo—Death fire.
Varû—Fire.
Vybo—Gold. Also it signifies glittering, shining, brilliant, and

sparkling.
Vossa̤ —Leaf. Climber. Vossala̤ a̤ , climbers. The use of the word

determines its significance.
Vocha̤ —An animal resembling a cow, but much larger.
Voûhoida̤ —Resembles a pipe organ.

W.
Wana̤ vinostû yarû—Expiatory fire fountain.
Y.
Yanû—Gem, or jewel.
Yento—A place of punishment for disobedient gods and goddesses.
Yoidas hûa̤ —Bow shaped, or bent.
Yoihoda̤ —Priest. S gives the plural.
Yoitan—Tempest. Storm. Tornado.
Yoitana̤ —Severe storm.
Yoitano—Tornado. The suffixes a, or o, determining the degree of

the disturbance.
Yoihodasā—Priestess. Yoihodassa̤ a̤ , priestesses.
Z.
Zenno—God.
Zenna̤ —Goddess.
Zēon—A horselike animal.
Zindo—God of rain and snow.
Zētos—World, applied to Ento.
Zim—The most Sacred Temple of Ento.
Zēnosaa̤ —The deific ones.
NUMBERS.
Fon—1.
Itû—2.
Mēos—3.
Len—4.
Vodû—5.
Mûen—6.
Ofen—7.
Zû—8.
Tēvon—9.
Rûya̤ —10.
Yodis—11.
Fonitû—12.
Rûya̤ —10.
Ita̤ —20.
Mēosa̤ —30.
Lēna̤ —40.
Voda̤ —50.
Mûena̤ —60.
Ofēna̤ —70.
Zûa̤ —80.
Tēvona̤ —90.
Ryzo—100.
COLORS.
White—Vil.
Red—Ilo.
Yellow—Hinifro.
Green—Mostu.
Blue—Grel.
Purple—Apru.
Violet—Luba̤ .
Brown—Ikro.
Black—Gilnas.
Orange—Drufi.
PERSONAL PRONOUNS.
Efon—I.
Onos—We.
Ufan—You.
Nofan—Thou.
Noifan—Thee.
Neffan—Thy.
Tofan—He.
Toifan—She.
Ista—It.
Tsya—They.
Esto. Ye.
Va̤ hûa̤ —Day.
Vahuaa̤ —Days.
Voina—Night.
Voinaa—Nights.
Transcribers
note:
Original spelling
has been
retained
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Gentolana̤ —Princess. Daughter of Supreme Ruler.

Gentola̤ —Lady. Friend. Gentle one, and other gracious meanings.

Gentolissima̤ —Queen, or Supreme Lady. Applied to the wife of the

Gentolēna̤ —Darling, dear one. Also little one, when applied to

Gandûlana̤ —Serpent. Gandûlanos, serpents.

Gowhya̤ —Hibernating animal, resembling a bear.

Gariffo Tsûvon—Bird of the cloud God, Tsûvon.

Hinifro enora̤ —Yellow wonder.

Hinor imados—Irrigating canal.

Hinor tzowa̤ —Canal for transportation.

Hom arû—A palmlike tree.

Hûndaffon—Andûmana̤ 's cup bearer.

Istoira̤ —Small temple.

Infa̤ doihan lûvētas—Place, or temple of sacrifice.

Info oovistû—Until we meet again, farewell.

Ilofen mûena̤ —Amusement garden.

Istoira̤ lēma̤ h—Temple of urned ashes, of the dead, for private

Kenēto—Gigantic, enormous, very large.

Kûltymo Tylû—Elevated city.

Kyn nûynao—An anthropoid of a peculiar species.

Kyn—A tree resembling an oak tree.

Lenivo—Upper garment for men. A sort of tunic.

Loûva̤ h—God of Agriculture.

Lota̤ —Tree of any species.

Loisa̤ —Water, lake, pool, etc.

Loisa̤ yanû—Water gem, or jewel.

Loisa̤ micana̤ —Vining water lily.

Loisa̤ -Gentolissima̤ —Water Queen.

Loisa̤ Gentolana̤ —Water Princess.

Loisa̤ a lûtyenos—Lake of rushes.

Loisa̤ infûen—Water drinker.

Lafon Thēodossa̤ —A noted Ento painter.

Micana̤ —Lily, corresponding with Earth's lily family.

Metsû—Light weight, non-corrosive, non-conducting metal.

Oira̤ h—Thanks. Praise. The word is used in several similar senses,

Oina mista̤ —Snow flower.

Oonamosa̤ tûla̤ —Burr berry.

Oifen tsû—Endless time.

Oonda̤ lotas—Tree, and fruit, similar to our orange.

Omanos Fûnha̤ —Present Supreme Ruler of Ento.