会计英语词汇漫谈-6

　　Inventory¹（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 conformity² 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 inventories³: 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 computed⁴ 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。

1 inventory   

n.详细目录，存货清单

参考例句：

• 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。

2 conformity   

n.一致，遵从，顺从

参考例句：

• 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。

3 inventories   

n.总结( inventory的名词复数 )；细账；存货清单（或财产目录）的编制

参考例句：

• 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。

4 computed   

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 )

参考例句：

• 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