这个期末存货会成为下个会计年度的 期初存货 ( opening stock ),而加入下年度的销货成本之内,换言之,下年度的销货成本,就是： 期初存货 加 购货支出 减 期末存货。
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... initial balance 期初余额 initial inventory 期初存货 insolvency 破产，无偿债能力；无力偿付 ...
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... inventory taking 存货盘点 opening inventory 期初存货 optimal inventory 最佳库存量,最优库存...
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对期初存货的检查 [审计] investigation of beginning inventory
期初存货是指某一会计期间初始的存货数量。
Opening stock is the amount of stock at the beginning of an accounting period.
衡量在一定时间内从期初存货中售出的产品比率。
Measures the rate at which the company acquires new customers in a given time period.
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.
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