ending inventory

Here we also compute ending inventory first.

在以下的例子中,我们就先汁算期末存货成本.

Hence the ending inventory 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.

Under the first-in, first-out method, it is a umed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.

按购置价格计算的价值在先进先出法下，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。

By comparing the results obtained from the four methods illustrated above, let us summarize the amounts computed for ending inventory, cost of goods sold and gross profit on sales under each of the four methods.

通过对上述四种方法，我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。

Hence ending inventory consists of the most recently acquired goods.

因而,期末存货由最近取得的商品构成.

The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods available for sale. . .

这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得…

Some units are completed and transferred to the next department or to finished goods inventory, and the remaining units are in the department's ending inventory.

这些产品一部分完工并转入下一车间，未完工的则留在该车间形成了期末存货。

However, it consequently prices the ending inventory 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.

If the units in the ending inventory can be identified as coming from specific purchases, they may be priced at the amounts listed on the purchase invoices.

如果期末存货的数量能够从具体的购货中确认，那么这些存货就可以按购货发票上列示的金额计价。