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单词 Weighted average inventory method
释义 加權平均盤存法
An inventory valuation method that considers the fluctuating prices and quantities of acquired goods in the computation of the cost of inventory. The weighted average method takes the prices of units at the initial inventory and the varying prices of purchases made and these are weighted by the number of units to determine the weighted average cost per unit. It may be computed as the weighted average cost of all available goods present in a given period, or as a weighted moving average cost adjusted when new goods are delivered. See also Cost or market method; Trading stock.
在計算存貨成本時,考慮物價波動及購入貨品數量的一種存貨估值法。加權平均法以貨品的數量對期初存貨的價格及購入貨品的不同價格進行加權處理,以決定每件貨品的加權平均成本。該法可用於計算指定期間內的所有貨品的加權平均成本,或當有新貨物交付時,用於計算經調整的加權移動平均成本。另見 Cost or market method; Trading stock。
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更新时间:2025/1/13 7:17:13