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Inventory (存貨),在會(huì)計(jì)英語(yǔ)詞匯中是最基本的詞匯之一,與這個(gè)詞匯有關(guān)的詞匯,比如與存貨計(jì)價(jià)有關(guān)的方法,在會(huì)計(jì)報(bào)表及其說(shuō)明解釋中是經(jīng)??梢砸?jiàn)到的,因此,就讓我們將它們放在一起來(lái)漫談。例如:
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存貨必須遵循歷史成本原則按取得成本計(jì)價(jià)。
2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
對(duì)于工業(yè)企業(yè)而言,主要有三類存貨:原材料、半成品和產(chǎn)成品。
3、 Specific identification method (個(gè)別辨認(rèn)法)
Under the specific identification method, the specific actual cost is assigned to each unit.
在個(gè)別辨認(rèn)法下,要按每一存貨項(xiàng)目辨認(rèn)實(shí)際成本。
4、Average-cost method (平均成本法)
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.
可供銷售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。
5、First-in, first-out method (先進(jìn)先出法)
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
在先進(jìn)先出法下,假設(shè)企業(yè)首先銷售最早購(gòu)入的商品,期末存貨按最近的購(gòu)貨價(jià)格計(jì)價(jià)。
6、Last-in, first-out method (后進(jìn)先出法)
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.
這種方法的名稱意味著最后購(gòu)進(jìn)的商品最先銷售出去,而期末存貨由那些最早購(gòu)入的“老”存貨構(gòu)成。(新會(huì)計(jì)準(zhǔn)則已經(jīng)取消該種存貨核算方法)
安卓版本:8.7.50 蘋果版本:8.7.50
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