第三部分 存貨
55.inventory [’渂瘀()nt()r嶗 n. 存貨
56.finished goods 產(chǎn)成品
57.WIP, work in progress 在產(chǎn)品
58.raw materials 原材料
59.semi-finished goods 半成品
60.merchandize [di’rek朂渀愀樀稂崀 n. 商品
61.cost of inventory 存貨成本
62.cost of purchase 采購成本
63.cost of conversion [k渂’v茂()n]加工成本
64.production overhead 制造費(fèi)用
65.storage [’st爂樀摟鈀嶗 costs 倉儲成本
66.FIFO method, first in first out method 先進(jìn)先出法
67.provision for impairment of inventory 存貨跌價準(zhǔn)備
67-1 reverse of provision for impairment of inventory 存貨跌價準(zhǔn)備轉(zhuǎn)回
【講解】
reverse [r’v猂崀 n. 相反，背面，倒退，失敗 adj. 后面的，顛倒的 v. 顛倒，倒轉(zhuǎn)，倒退
68.NRV, net realizable [’rila稂夀戂氀崀瘀愀氀甀攀 可變現(xiàn)凈值
69.loss of inventories discovered in an inventory counting 存貨盤虧
70.losses or damages of inventories 存貨損毀
55.inventory [’渂瘀()nt()r嶗 n. 存貨
56.finished goods 產(chǎn)成品
57.WIP, work in progress 在產(chǎn)品
58.raw materials 原材料
59.semi-finished goods 半成品
60.merchandize [di’rek朂渀愀樀稂崀 n. 商品
61.cost of inventory 存貨成本
62.cost of purchase 采購成本
63.cost of conversion [k渂’v茂()n]加工成本
64.production overhead 制造費(fèi)用
65.storage [’st爂樀摟鈀嶗 costs 倉儲成本
66.FIFO method, first in first out method 先進(jìn)先出法
67.provision for impairment of inventory 存貨跌價準(zhǔn)備
67-1 reverse of provision for impairment of inventory 存貨跌價準(zhǔn)備轉(zhuǎn)回
【講解】
reverse [r’v猂崀 n. 相反，背面，倒退，失敗 adj. 后面的，顛倒的 v. 顛倒，倒轉(zhuǎn)，倒退
68.NRV, net realizable [’rila稂夀戂氀崀瘀愀氀甀攀 可變現(xiàn)凈值
69.loss of inventories discovered in an inventory counting 存貨盤虧
70.losses or damages of inventories 存貨損毀