存货

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

There is not much sugar in stock and as for raisins,they are out of stock altogether.

糖的存货不多，葡萄干已全部卖光了。

I have so much inventory of raw materials, production equipment, so many, it is necessary to re-do and his party to re-start, the basic impossible.

我的原料存货那么多，生产设备那么多，要重新做一行、重新起步，基本不可能。

For example, purchases of inventory or raw materials, as well as the wages of employees directly involved in producing your products/services, are included in COGS.

举例来说，购买存货或原料以及工资的员工直接参与制假你的产品/服务被列入cogs。

Estimates of net realisable value also take into consideration the purpose for which the inventory is held.

对可变现净值的预计，还应考虑持有存货的目的。

For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.

例如，为满足公司销售或劳务合同而持有的存货量的可变现净值是以合同价格为基础的。

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

存货按成本值与可变现净值两者中之较低者入账。

If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices.

如果持有的存货量超出了销售合同所规定的数量，超出部分的可变现净值应以一般销售价格为基础。

Inventories comprise finished goods and are stated at the lower of cost and net realisable value.

存货指制成品，以成本值和可变现净值之较低者入账。

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。