Inventory n. 存貨，庫存
inventory turnover 存貨周轉(zhuǎn)率
inventory control 存貨控制
beginning inventory 初始存貨
ending inventory 期末存貨
take a physical inventory 盤庫
Merchandise inventory 商品存貨
Raw materials 原材料
Work in process(WIP) (處在生產(chǎn)過程中的)在制品，半成品
Finished goods 成品
Inventory valuation 存貨的價值計量
cost n. 成本，費用
direct costs 直接成本
indirect costs 間接成本
fixed costs 固定成本
cost accounting 成本會計
unit cost 單個成本
total cost 總成本
cost of sales (COS) = cost of goods sold(CGS) 銷貨成本
sales revenue 銷售收入
purchase(price) 采購成本
freight 運費
storing cost 存儲
insurance 保險費
tax 稅費
loading and unloading cost 裝卸費
Lower of cost or market rule (LCM rule) 成本與市場孰低法
market value (fair value) 公允價值
carrying value 賬面成本
net realizable value 可變現(xiàn)凈值
estimated sale price 估計售價
related costs and tax 估計銷售費用和稅金
contract price 合同價格
sales price 銷售價格