存货

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。

The profit maximizing pricing and production strategies under a build-to-stock inventory policy imply declining prices and hump-shaped sales and inventories of the magnitudes observed in the data.

根据存货政策暗示价格的下降和在数据观察中形成巨大的小丘形状的销售和存货来制定最大化定价和生产战略。

Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost of ending inventory under LIFO

使用上述资料，假设在12月31日存货有9，000件，在后进先出下期末存货是多少？

Currently in China,"Enterprise Accounting Standards" provides that: the actual price to obtain stock in accordance with the valuation of ending inventory using the lower of cost and net realizable value valuation method.

目前在偶国，《企业会计准则》规定：取得存货按照实际价格进行计价，期末存货采用成本与可变现净值孰低法进行计价。

A lot of companies, as well as in the influx of students to purchase the next 11 Golden Week launch promotional activities, so panel makers also increased the production efforts, although some industry analysts believe that excess inventory may result in the fourth quarter of surface plate prices decline, but the mainland malls panel inventory in a relatively reasonable level, although in October the demand will decline after the mall, but the panel also will continue to pick up shopping malls.

很多台湾厂商将在学生购机潮以及接下来的十一黄金周展开促销活动，因此面板厂商也加大了生产力度，虽然一些业内分析师认为过多的存货量可能会导致第四季度面板价格的滑坡，但大陆商场的面板存货量处于比较合理的水平，尽管10月份后商场需求将会下降，但面板商场还将会继续回暖。

In Q109, but April +0.4% MoM; 5 Industry split: steel and shipping continued to see losses; petrochemical , machinery and auto saw smaller earnings drop; coal, building material and trading saw stable profits; tobacco and property saw earnings increase.

国企：财政部昨日公布的1—4月全国国有及国有控股企业经济运行情况显示：1）营业收入：1—4月，全国国有企业实现营业收入同比下降7.3%，降幅比1—3月缩小0.3个百分点，4月比3月环比下降5.1%；中央企业实现营业收入4月比3月环比下降10.5%；2）利润：1—4月，全国国有企业实现利润同比下降32.3%，降幅比1—3月缩小4.5个百分点；4月为连续第9周同比下降，但环比上升；其中，中央企业实现利润4月比3月环比下降4.8%；3）成本：1—4月，全国国有企业营业成本同比下降7.1%，管理费用、财务费用同比分别增长2.4%、15.9%；4）存货：1—4月，国有企业存货同比增长13.1%，增幅比1—3月减少1个百分点，4月末比3月末增长0.4%；5）分行业看，钢铁、海运行业继续亏损；石油石化、机械、汽车等行业实现利润降幅收窄；煤炭、建材、商贸等行业实现利润较为稳定；烟草、施工房地产行业实现利润进一步提高。

Besides, our discussion in G. Padmanabhan and Prem Vrat dissertation, based on the second stock model with complete backlogging, the demand rate is the linear function which uses stock as variable, and stock can be completely or partially backlogging.

此外，在Padmanabhan 和 Vrat[9]的论文中，根据第二种存货模式，在允许缺货下完全补货的情形，其需求是以存货为变数之线性函数，而缺货是可以完全或部分回补。

To check all stocks against the established par level. Issue purchase request for replenishment when required.

根据已订立的最低存货标准审核所有存货，在需要时发出补货申请单。

This February, Saverio finally found a Skypephone in Taranto, and he called a lot of 3 Shops, but just only one left. After Saverio bought the phone, I started to search Skypephone at some 3 Shops also the sales hotline in Hong Kong, and also just have few left. The staff told me that the company will not order new stock again as the factory already stopped produce this model, so I think we are lucky.

到今年2月，阿沙终於在 Taranto的某一间 3 Telecom找到一千零一部Skypephone存货了，在他确认后，我亦在香港找了很多间 3才找到一部粉红色的，而且现时香港的存货只有几部，职员说因为厂商已经停产不会再出新机了。

Current estimates indicate that inventories declined at about an $85 billion saar rate last quarter, or 5.2% saar, and that the inventory/sales ratio started to recede.

目前的估计表明，上个季度存货以大约850亿美元的速度减少，降幅5.2%，并且存货对销售额的比率开始下降。

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。