因而，期末存货是由早期购买的商品构成。
Hence the ending inventory consists of old goods in the earliest purchase.
期末存货根据最先购入存货所支付的价格计价。
Ending inventory is valued on the basis of prices paid for the units first acquired.
零售价法是估计销售成本和期末存货成本的一种方法。
A method of estimated the cost of goods sold and ending inventory.
当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。
The period inventory system is also called the physical inventory system because it relies on the actual physical count of inventory.
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.
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。
However, it consequently prices the ending inventory at the older, less realistic unit price.
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。
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.
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。
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.
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。
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.
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。
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.
实地盘存制是通过清点全部库存货物，然后用存货的单价乘以盘点的数量，计算期末存货美元价值的制度。
A systematic count of all goods on hand, followed by the application of unit prices to the quantities counted and development of a dollar valuation of the ending inventory.
实地盘存制是通过清点全部库存货物，然后用存货的单价乘以盘点的数量，计算期末存货美元价值的制度。
A systematic count of all goods on hand, followed by the application of unit prices to the quantities counted and development of a dollar valuation of the ending inventory.
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