Adopting different method of inventory valuation influences the cost of goods sold and its profit.

采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。

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Under different method of inventory valuation, the amount of inventory also influences the cost of goods sold and its profit.

在不同的存货计价方法下，存货的结存量也影响着销售成本和利润的确定。

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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。

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On its post-earnings conference call, OmniVision said the weaker gross margin in the April quarter reflects the impact of a decrease in sales of previously written down inventory and an increase in inventory valuation allowances.

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The baseline valuation for an online retailer will probably include the inventory and a capitalization of earnings, revenues, and whatever other key metric is used to value such a business.

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In terms of accounting policies, firms using the last-in, first-out (LIFO) inventory cost valuation are more closely matching costs and prices in an inflationary environment.

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