存货

Many enterprises are not comprehensive to this question understanding, understand not profound or some, on the one hand the factor influence, did to the enterprise inventory valuation method has not cut the enterprise actual choice, thus to enterprise's inventory management, the financial situation and the management performance had the disadvantageous influence.

不少企业对这个问题认识不全面，理解不深刻或受某一方面因素的影响，对企业存货计价方法做了不切企业实际的选择，从而对企业的存货管理，财务状况和经营成果造成不利的影响。

But many enterprises, because is not comprehensive to this question understanding, understands not profoundly, or some, on the one hand the factor influence, did to the enterprise inventory valuation method has not suited the enterprise actual choice, thus to enterprise's inventory management, the financial situation and the management performance had the adverse effect.

而不少企业由于对这个问题认识不全面，理解不深刻，或受某一方面因素的影响，对企业存货计价方法做了不切合企业实际的选择，从而对企业的存货管理、财务状况和经营成果造成不利影响。

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

Enterprises enhance their competition strength by shortening the delivery time to customers. However, since customers' demand changes rapidly, many enterprises have change their business model from make-to-stock to make-to-order. Consequently, the stocks which are used to buffer between production and distribution is reduced which results in a closer interaction between production and distribution and increases the essentiality of integrating the production and distribution stages.

企业为了提升竞争力而缩短订单送达顾客的前置时间，以及顾客对於产品的多样化需求下，企业的生产型态由存货生产转为接单式生产，使得原本作为生产与配送阶段间缓冲的存货逐渐的减少，造成了生产与配送作业间的互动更加密切，同时也增加了研究如何整合此两阶段问题的必要性。

This research takes chemical-manufacturing company as a case-study. Under the make-to-stock policy, this research commences the inventory classification by "Activity Based Classification".

本研究以化学品制造公司之存货管理为探讨对象，在计划性生产决策下，依照ABC分析法进行存货分类。

Opening stock is the amount of stock at the beginning of an accounting period.

期初存货是指某一会计期间初始的存货数量。

The balance of the inventory account under the perpetual inventory system should give the cost of inventory on hand at any time.

在永续盘存制下存货账户的余额应给出任何一时点的存货成本。

This continuous updating of the inventory account explains the name perpetual inventory system.

因此，存货账户总是迄今为止的存货金额。这就是这种方法被称为永续盘存制的原因。

Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.

在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。

Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory .

因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。

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。