Inventory（存货）

Inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：

　　1. Inventory must be measured at the acquisition cost in conformity with the historical cost principle.

　　存货必须遵循历史成本原则按取得成本计价。

　　2. In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.

　　对于工业企业而言，主要有三类存货：原材料、半成品和产成品。

　　下面这几个都是存货计价的专门词汇，不能不谈到。

　　Specific identification method （个别辨认法）

　　3. Under the specific identification method, the specific actual cost is assigned to each unit.

　　在个别辨认法下，要按每一存货项目辨认实际成本。

　　4. Average-cost method （平均成本法）

　　Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.

　　可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。

　　5. First-in, first-out method （先进先出法）

　　Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.

　　在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。

　　6. Last-in, first-out method （后进先出法）

　　The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.

　　这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构成。