2. A method of estimated the cost of goods sold and endinginventory.
零售价法是估计销售成本和期末存货成本的一种方法。
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3. Hence the endinginventory consists of old goods in the earliest purchase.
因而，期末存货是由早期购买的商品构成。
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4. Endinginventory is valued on the basis of prices paid for the units first acquired.
期末存货根据最先购入存货所支付的价格计价。
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5. A realistic estimate of ending inventory is essential in scheduling production requirements.
一个现实的存货预估是安排生产的根本。
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6. However, it consequently prices the endinginventory at the older, less realistic unit price.
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。
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7. The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.
这种人工盘店最终确定企业存货的正确余额，并检查永续盘存记录准确与否。
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8. When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the endinginventory.
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。
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9. Consequently, a physical inventory must be taken in order to determine the cost of the endinginventory at the end of an accounting period.
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。
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10. The business can determine the cost of endinginventory and the cost of goods sold directly from the accounts without having to count the merchandise.
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。
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11. Second quarter 2014 endinginventory at cost per foot is expected to decline in the mid teens, or mid single-digits excluding the change in ownership terms.
2014第二季度结束的每米成本库存预计将在中期青少年下降，或个位数排除在所有权方面的变化。
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12. The endinginventory for the last time period of your model is the ending Safety Stock for that warehouse during the last time period (summed over all products).
其他时间周期内的期初库存就是其前一个时间周期的期末库存。
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13. 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 endinginventory.
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。
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14. Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; endinginventory is valued at the most recent purchase prices.
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。
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15. 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 endinginventory.
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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16. Thee title of this method suggests that the most recently acquired goods are sold first, and that the endinginventory consists of "old" goods acquired in the earliest purchases.
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。
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17. Thee title of this method suggests that the most recently acquired goods are sold first, and that the endinginventory consists of "old" goods acquired in the earliest purchases.
