Inventory（存貨）

Inventory （存貨），在會計英語詞匯中是最基本的詞匯之一，與這個詞匯有關的詞匯，比如與存貨計價有關的方法，在會計報表及其說明解釋中是經常可以見到的，因此，就讓我們將它們放在一起來漫談。例如：

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

　　存貨必須遵循歷史成本原則按取得成本計價。

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

　　對于工業企業而言，主要有三類存貨：原材料、半成品和產成品。

　　下面這幾個都是存貨計價的專門詞匯，不能不談到。

　　Specific identification method （個別辨認法）

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

　　在個別辨認法下，要按每一存貨項目辨認實際成本。

　　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.

　　可供銷售的商品成本總值除以可供銷售的商品數量就得到平均單位成本。

　　5. First-in, first-out method （先進先出法）

　　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.

　　在先進先出法下，假設企業首先銷售最早購入的商品，期末存貨按最近的購貨價格計價。

　　6. Last-in, first-out method （后進先出法）

　　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.

　　這種方法的名稱意味著最后購進的商品最先銷售出去，而期末存貨由那些最早購入的“老”存貨構成。