ending inventory [经] 期末盘存, 期末存货
- The method of pricing inventory is required to identify the units in the ending inventory as coming from specific purchases.
这种存货计价的方法需要分别确定期末存货中的每一件商品是来自于哪一次购货。 - The ending inventory at retail is then converted to cost on the basis of the ratio of cost to selling retail price for the current period.
在当期的成本对销售价格比率的基础上将其转换为按成本估计的期末存货价值。 - When prices for like items change during the accounting period, it is not always apparent which price should be used to measure the ending inventory.
当相同项目的价格在会计期内发生变动时,应该用什么价格来计量期末存货,就不是那么明确了。
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