the ending inventory的意思|示意

The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.

这种人工盘店最终确定企业存货的正确余额，并检查永续盘存记录准确与否。

The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.

企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。

Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.

取而代之的是在期末时，由企业盘点实存数，然后利用单位成本来确定出期末存货成本。

Thee 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的“老”存货构成。

A method of estimated the cost of goods sold and ending inventory.

零售价法是估计销售成本和期末存货成本的一种方法。

However, it consequently prices the ending inventory at the older, less realistic unit price.

然而，这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。