Beginning inventory plus net purchases is:Multiple ChoiceCost of goods sold.Merchandise available for sale.Ending inventory.Sales.Shown on the balance sheet.

The correct answer is: Merchandise available for sale.

Here's why:

1. Beginning inventory: This is the value of all the products, goods, or materials that a business has in its stock at the start of the accounting period.

2. Net purchases: This is the amount of products, goods, or materials that a business has bought during the accounting period, minus any returns or allowances.

3. When you add the beginning inventory and the net purchases together, you get the total amount of merchandise that was available for sale during that accounting period. This doesn't mean all of it was sold. Some of it could still be in the ending inventory (unsold), and some of it could have been sold (which would be part of the cost of goods sold).

So, the correct answer to "Beginning inventory plus net purchases is:" is "Merchandise available for sale."