inventory of merchandise
英 [ˈɪnvəntri ɒv ˈmɜːtʃəndaɪs]
美 [ˈɪnvəntɔːri əv ˈmɜːrtʃəndaɪs]
商品盘存（存货）
双语例句
- Map, and enterprise inventory data to aid in the logistical management of merchandise in response to a natural disaster such as a hurricane.
地图和企业库存数据，从而在出现自然灾害时（比如飓风）方便商品的后勤管理。 - The FIFO method of determining inventory cost may be adopted by any business regardless of whether or not the physical flow of merchandise actually corresponds to this assumption of selling the oldest units in stocks first.
任何企业都可以采用先进先出法计算存货的成本，不论该企业的商品实际流转是否与最先出售库存早期商品的假设相一致。 - The cost of an item of inventory is made up of the purchase price, minus any discount, plus all expenditures incurred on acquiring such merchandise, including import duties, insurance of goods being shipped or stored.
一项存货的成本是由买价减去各种折扣，加上为取得该项存货而发生的所有支出构成的。这些支出包括进口税、运输或存储货物的保险费用。 - Taking a physical inventory means making a systematic count of all merchandise on hand.
存货的盘点是指对所有库存商品进行系统的盘点。 - In taking a physical inventory, special considerations should be given to goods in transit and the passage of title to merchandise.
在进行实物清点时，应特别注意在途商品以及商品所有权的转让。 - The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.
定期盘存制要求企业购入商品时，借记购货账户。 - Inventory of merchandise, raw materials, products in process of production, semi-finished products, finished products and by-products shall be valued according to the cost price.
商品、原材料、在产品、半成品、产成品和副产品等的盘存，应当按照成本价计算。 - The periodic inventory system is likely applied to a business that sells a variety of merchandise with low unit price, such as a drugstore, groceries or hardware store.
出售各种单位价值较低的商品的企业，例如，杂货店、水果店或金属器具商店最适于采用定期盘存制。 - The business can determine the cost of ending inventory 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。 - With emergence of Zero inventory, Union and Logistic Supply Chain since 1980s, the strategic role of warehouse has been shifted into the logistic goal focusing on shorter turnover period, lower merchandise reserving rate, lower cost and better customer service.
80年代以来零库存、联盟及物流供应链理论的出现，使仓库所扮演的战略角色转变为以较短周转时间、较低存货率、较低的成本和较好的客户服务为内容的物流目标。 - To achieve the procurement of goods for supermarkets, inventory, sales practical business needs, the supermarket sector management into the various network management system to facilitate the sale of merchandise management, realized from the purchase, inventory, and sales integration.
为超市实现商品的采购、库存、销售的现实业务需求，将超市各个部门管理纳入网络管理系统，方便商品的销售管理，实现了从进货、库存、到销售的一体化。