The odd one out is option A, furniture. The other three options, land and buildings, stock of raw materials, and plant and machinery, are all fixed assets. Furniture is a current asset.
Fixed assets are assets that a company owns and expects to use for more than one year. They are not intended for sale in the ordinary course of business. Examples of fixed assets include land, buildings, equipment, and vehicles.
Current assets are assets that a company expects to convert into cash within one year. They are used in the day-to-day operations of the business. Examples of current assets include cash, accounts receivable, inventory, and prepaid expenses.
In conclusion, the odd one out is option A, furniture. The other three options, land and buildings, stock of raw materials, and plant and machinery, are all fixed assets. Furniture is a current asset.