1.
The Harmonization and Utilization of Discretion Principle and Essence Greater than Form Principle--From the Angle of Ending Inventory Valuation in New Enterprise Accounting Standards;
谨慎性原则与实质重于形式原则的协调运用——新企业会计准则中存货期末计价视角
2.
Teaching Research of Valuation of Issued Stock and Inventory Stock;
对发出存货和期末存货计价的教学研究
3.
the cost of the ending inventory may be computed as follows...
期末存货成本计算如下…
4.
pricing out either the cost of goods sold or the ending inventory.
计算出期末存货成本(或销货成本)。
5.
In the periodic inventory system, the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand.
在定期盘存制下,在资产负债表日的存货金额是通过对期末存货的清点和计价来确定的。
6.
The method of pricing inventory is required to identify the units in the ending inventory as coming from specific purchases.
这种存货计价的方法需要分别确定期末存货中的每一件商品是来自于哪一次购货。
7.
applying cost ratio to ending inventory
应用成本比例计算期末存货
8.
Under the first-in, first-out method, it is a umed 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。
9.
When prices for like items change during the accounting period, it is not always apparent which price should be used to measure the ending inventory.
当相同项目的价格在会计期内发生变动时,应该用什么价格来计量期末存货,就不是那么明确了。
10.
The ending inventory at retail is then converted to cost on the basis of the ratio of cost to selling retail price for the current period.
在当期的成本对销售价格比率的基础上将其转换为按成本估计的期末存货价值。
11.
Then, the cost of goods sold may be deducted from the cost of goods available for sale to yield the estimated ending inventory.
然后,从可供销售的商品成本中扣除销货成本,就可求得估计的期末存货价值。
12.
However, it consequently prices the ending inventory at the older, less realistic unit price.
然而,这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。
13.
If the units in the ending inventory can be identified as coming from specific purchases, they may be priced at the amounts listed on the purchase invoices.
如果期末存货的数量能够从具体的购货中确认,那么这些存货就可以按购货发票上列示的金额计价。
14.
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
因而,企业在会计期末必须对存货进行实地盘点,以此来确定期末存货的成本。
15.
Determination of ending inventory by the retail method is illustrated as follows...
运用零售价格法确定期末存货价值可举例说明如下…
16.
Beginning inventory;initial stock;initial inventory;opening stock;opening inventory
期初存货(会计学)
17.
By comparing the results obtained from the four methods illustrated above, let us summarize the amounts computed for ending inventory, cost of goods sold and gross profit on sales under each of the four methods.
通过对上述四种方法,我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。
18.
The Influence of Inventory Valuation and Amount on Profit;
存货计价与存货结存量对利润的影响