Goods are not income (which is money or a similar asset) but inventory (which can be sold or used in some other non-monetary way).
The basic types of assets are explained here
http://en.wikipedia.org/wiki/Asset#Current_assets

Thus:
“užpajamuoti prekes” -- “record the goods as inventory”, “record the goods in the inventory account”.

Examples --

“When the perpetual inventory system is used, there is a continuous or perpetual record of inventory recorded in the inventory account.
When a company purchases product, it is immediately recorded as inventory. When the products are sold, the inventory balance is immediately reduced (credited) and recorded in cost of goods sold.”
http://business-accounting-guides.com/perpetual-inventory-sy...


“Inventory does not include supplies, which are considered to be charged to expense in the period purchased. Also, customer-owned inventory should not be recorded as inventory owned by the company. Further, supplier-owned inventory located on the premises should also not be recorded as inventory by the company.”
http://www.accountingtools.com/questions-and-answers/what-is...