Discussion on the modes of construction enterprise ending inventory metering;
浅谈施工企业期末存货计量的方式
the cost of the ending inventory may be computed as follows...
期末存货成本计算如下…
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)。
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
applying cost ratio to ending inventory
应用成本比例计算期末存货
Hence the ending inventory consists of old goods in the earliest purchase.
因而,期末存货是由早期购买的商品构成。
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。
The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
企业可以直接从账面上确定出期末存货成本和本期销货成本,而不需盘点存货数量。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时,必须对存货进行实地盘点以确定期末存货的数量。
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。
Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.
取而代之的是在期末时,由企业盘点实存数,然后利用单位成本来确定出期末存货成本。
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。
Using the same data as in the preceding illustrations, the cost of 180 units in the ending inventory is determined as follows...
使用前述数据, 180个单位的期末存货成本确定如下…
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…
Using the same data as in the preceding illustrations the cost of 18 units in the ending inventory is determined as follows...
使用前述数据,18个单位的期末存货成本的确定如下…
Using the same data as in the preceding illustrations, the cost of 8 units in the ending inventory is determined as follows...
使用前述数据,8个单位的期末存货成本确定如下…
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。
The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods available for sale…
这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得…
Cost of goods sold at the current period is computed by subtracting the cost of ending inventory from the cost of goods available for sale.
本期的销售成本是通过从本期可供销售的商品成本中减去期末存货的成本而求得的。
