高等学校经管类规划教材：会计英语教程 ... InternalControloverInventories（存货的内部控制） The Cost ofInventory（存货的成本） Inventory Systems：Perpetual or Periodic（存货计价制度：永续盘存制或定期盘存制） ...
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加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。
Therefore, weighted average costs fall between the extreme cost figures that can result from other methods.
因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
备忘录里有中方铁矿石价格底线以及每家钢铁制造商的存货、生产成本、计划以及制造工艺细节。
That included China's bottom-line iron ore price and every steelmaker's inventory, production cost, schedule and manufacturing details.
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