时间:2019-01-03 作者:英语课 分类:财会英语


英语课

  Inventory 1(存货)


  Inventory (存货),在会计英语词汇中是最基本的词汇之一,与这个词汇有关的词汇,比如与存货计价有关的方法,在会计报表及其说明解释中是经常可以见到的,因此,就让我们将它们放在一起来漫谈。例如:


  1、Inventory must be measured at the acquisition cost in conformity 2 with the historical cost principle.


  存货必须遵循历史成本原则按取得成本计价。


  2、In manufacturing business there are three major types of inventories 3: raw materials, goods in process of manufacture, and finished goods.


  对于工业企业而言,主要有三类存货:原材料、半成品和产成品。


  下面这几个都是存货计价的专门词汇,不能不谈到。


  Specific identification method (个别辨认法)


  3、Under the specific identification method, the specific actual cost is assigned to each unit.


  在个别辨认法下,要按每一存货项目辨认实际成本。


  4、Average-cost method (平均成本法)


  Average cost is computed 4 by dividing the total cost of goods available for sale by the number of units available for sale.


  可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。


  5、First-in, first-out method (先进先出法)


  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.


  在先进先出法下,假设企业首先销售最早购入的商品,期末存货按最近的购货价格计价。


  6、Last-in, first-out method (后进先出法)


  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.


  这种方法的名称意味着最后购进的商品最先销售出去,而期末存货由那些最早购入的“老”存货构成。



n.详细目录,存货清单
  • Some stores inventory their stock once a week.有些商店每周清点存货一次。
  • We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
n.一致,遵从,顺从
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
n.总结( inventory的名词复数 );细账;存货清单(或财产目录)的编制
  • In other cases, such as inventories, inputs and outputs are both continuous. 在另一些情况下,比如存货,其投入和产出都是持续不断的。
  • The store must clear its winter inventories by April 1st. 该店必须在4月1日前售清冬季存货。
adj.[医]计算的,使用计算机的v.计算,估算( compute的过去式和过去分词 )
  • He computed that the project would take seven years to complete. 他估计这项计划要花七年才能完成。 来自《简明英汉词典》
  • Resolving kernels and standard errors can also be computed for each block. 还可以计算每个块体的分辨核和标准误差。 来自辞典例句
学英语单词
a catch
additional stresses abutment
age-based maintenance
as grown crystal
Astronomical Society of Australia
attedit
automatogen
averaged light measuring
body-piercings
bonville
calixarenes
capping the t
catch title
chinese society
clipper-clapper
countryfying
creative team
dairy-woman
date of large corrections
Denige's reagent
dichloronitroethane
duyker
edge rail
El Berrón
electric welded short link chain
electroencephalophone
empirical survival function
English proof agar
enman
expenditure encumbrance
eyewashing
Fahrenholz rule
faulty dental
finite free module
flatcompositron
fore-brain
gun car
harlock
immersional wetting
incised leaf
intermenstraal fever
interzooecial
IRS deadline
keitol
kokoretsi
light-bulb
liquid flow
mainline section
malocas
matriees
medianoche
meteorological element series
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modified control limits
Mokhtārān
mollenkott
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Muang Ham
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non-weather-protected location
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Norlelobanidrine
normal tax rate
Ore Bay
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partial pressure vacuum gauge
phonon-phonon collision
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pollymite
polydiene rubber
proteidogenous
prune off
Punnett square method
receiver operating characteristic curve
relessors
rent-collector
restraint of marriage
ring hollow
rochambeaux
rouquet
run of river turbine
screw pair
sinisterness
skinmags
steady irrotational flow
Striatran
supersquare
tectonite
terminating network
the freedom of
thiocol
thrash something out
tongue joint with lug
traditional-styles
traffic utilization
transcription repression
tumuluses
unguiltiness
uniformly bounded above
video track straightness
Wehlerian