查询词典 inventories

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

Alternatively, if there is no impact on an accounting system, there is no accounting evidence, nor is there any effect upon the accounts, inventories, or the presentation thereof; and such situations are not within the realm of forensic accounting.

供选择地，如果没有对会计系统的冲击，那里是没有会计证据，亦不是有任一个作用在帐户、存货，或介绍因此；并且这样情况不是在法庭会计之内领土。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Its receptor BEK pulp mill world inventories are low, and just in time to get into the pulp mill, the annual maintenance period will enable future supply shortage situation even more serious, and dollar forced pulp mill must increase effected at the pulp prices to avoid exchange rate losses.

BEK浆厂认为全球库存量皆低，加上正好进入浆厂的年度检修时期，将使未来供应紧缺情况更加严重，而美元的贬值，也迫使浆厂必须上调浆价以避免汇兑的损失。

Iif boot is received, the amount of inventories is determined according to the book value of the debt , less deductible input VAT and the boot , plus any corresponding tax payments

收到补价的，按应收债权的账面价值减去可抵扣的增值税进项税额和补价，加上应支付的相关税费，作为实际成本

Ii if boot is paid , the amount of inventories is determined according to the book value of the debt, less deductible input VAT, plus the boot and any corresponding tax payments.

支付补价的，按应收债权的账面价值减去可抵扣的增值税进项税额，加上支付的补价和应支付的相关税费，作为实际成本。

When the cost of inventories is determined using the LIFO formula in accordance with the allowed alternative treatment in paragraph 23, the financial statements should disclose the difference between the amount of inventories as shown in the balance sheet and either

当存货的成本根据第23段所允许的备选处理方法采用后进先出法确定时，财务报表应该揭示资产负债表所反映的存货金额与以下任一金额之间的差额

M Inventories Inventories are carried at the lower of cost and net realisable value.

m 存货存货按成本及可变现净值两者之较低者入账。

Chafing dishes in the form of charcoal-burning braziers are familiar in 16th-century English inventories, and in 17th century American inventories almost from the start.

火锅在烧炭火盆是熟悉的形式菜第16世纪的英国库存，几乎从一开始。

Most countries lifted their inventories as a consequence of tight and volatile supply. For much of 2005futures prices have exceeded spot prices, helping maintain upward pressure on spot prices by reducing the cost of carrying inventories.

由于供应趋紧及剧烈波动，大多数国家增加了储备。2005年期货价格大多数情况下超出现货价格，也对现货价格带来了上涨压力。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。