存货

When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.

当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。

The inventory includes raw materials, fuels and reserve materials purchased by the production units as well as the inventory of finished products, semi-finished products and work-in-progress.

包括生产单位购进的原材料、燃料和储备物资等存货，以及生产单位生产的产成品、在制品和半产品等存货。

Inventory value is a static number at a point time and reflects its realisable value of a facility.

存货价值是一个时点的静态数值，反映公司可以变现的存货价值。

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。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

As shown in Chapter 3, the description of lower semicontinuous functions as the unique generalized solutions to QVI has been advanced.

而且这一新的模型不仅可以刻划存货系统中出现的各种离散现象，还可以包容以前关于存货系统建立的各种数学模型。

Capital, the plant, equipment, and inventories of raw and semifinished materials that are used to produce other goods and services is a stock.

资本是厂房、设备和存货。存货是用于生产另一种物品和服务的原材料和半成品。资本是存量。

Each plant has different characteristic which inventory report needs to print , pls get the STOCK LIST from Intranet.

不同的工厂会需要不同的存货报告，请从内网上去获取存货列表。

It should be the same important for inventory management in hospitals about inducing inventory cost and higher service level. Many researches have proved that EOQ /ROP model can decrease total inventory cost, but few discuss the impact on stockout.

在存货管理上，成本与服务是天平的二边，一昧的降低存货成本或提高服务水准都不是最适化的管理。1915年Harris提出经济订购量(Economic Order Quantity， EOQ)模式，以总成本最小的概念决定订购量，此理论也广泛的应用在各产业中。

Assist stocktaking and manage inventory of factory.

协助工厂的存货盘点及存货管理

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。