GCECommerceWarehousing2021

A warehouse receipt is BEST described as

Aa document issued by a shipping company acknowledging receipt of cargo
Ba document issued by a warehousekeeper as evidence that goods have been depositedCORRECT
Ca customs form authorising the release of bonded goods
Dan invoice sent by a supplier to a buyer for goods delivered
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Toaster Teacher
Why the answer is B, and why the others tempt you.
A warehouse receipt is a document issued by the warehousekeeper to the depositor, acknowledging that specified goods have been received for storage. It can serve as a document of title and may be used as collateral to obtain credit from financial institutions.
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