存货

Taking a physical inventory means making a systematic count of all merchandise on hand.

存货的盘点是指对所有库存商品进行系统的盘点。

From the comparison of inventory valuation methods, we can see that all four methods are regarded as acceptable accounting practices.

通过对存货计价方法的比较，我们可以看到：所有这四种方法都是可接受的会计实务方法。

And will use the different inventory valuation method to have the different influence to the business finance condition management performance.

并且采用不同的存货计价方法对企业财务状况的经营成果会产生不同的影响。

Responsible for cost control; develop and maintain cost collection system and inventory valuation system

负责成本控制，开发和完善成本归集系统，存货计价方法

Comparative evaluation of the final inventory valuation of various methods of selecting specific.

最后对照评价了各种存货计价方法，提出具体选择要求。

However, the real estate development enterprises have to sell a house buildings, is the enterprise accounting, its valuation inventory cost mode, basic still use was not affected by the fair value of appreciation.

但是，房地产开发企业所拥有的待出售房屋建筑物，是作为企业的存货核算的，其计价基础仍采用成本模式，并不受公允价值升值的影响。

During a period of inflation or rising prices, the use of FIFO will result in greater profits than the other inventory valuation methods.

在通货膨胀或物价上涨时期，使用先进先出法将会比其他存货计价方法产生更多的利润。

Summary of significant accounting treatment method , such as depreciation method , inventory valuation method , etc., and other matters to be noted

一重要会计处理方法，如折旧方法、存货计价方法等及其他应行注释事项之汇总说明。

Examples include depreciation methods, inventory valuation methods, debt restructuring methods, and etc.

这些会计政策包括同一经济业务因为不同会计方法的选用而产生的纳税筹划，例如固定资产折旧方法、存货计价方法等，还包括同一经济业务因为具体操作方式的选择而产生的会计处理方式的差异，例如债务重组方式的选择等等。

Major topics include: accounting cycle, bookkeeping, inventory valuation, appraisal of fixed tangible assets and intangible assets, and preparation and analysis of accounting reports.

主要内容包括：会计循环、复式簿记、存货评估、固定资产（包括有形资产和无形资产）定值，以及财务报表的制作与分析。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。