存货计价的专门词汇

Specific identification method （个别辨认法）
　　3、Under the specific identification method, the specific actual cost is assigned to each unit.　在个别辨认法下，要按每一存货项目辨认实际成本。
　　4、Average-cost method （平均成本法）　
       Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.　可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
　　5、First-in, first-out method （先进先出法）
　　Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory 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。
　　6、Last-in, first-out method （后进先出法）
　　The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory 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“老”存货构成。