| 单词 | Moving average price method |
| 释义 | 移動平均法 In accounting, an averaging method used in the perpetual inventory method to determine the value of inventory at the end of an accounting period. An average unit price is calculated each time a commodity is purchased by dividing the total unit costs by the number of units purchased. The value of the inventory at any particular time is determined by multiplying the current average unit price by the number of units on hand at that particular time. See also Accounting period; Inventory. 就會計而言，一種平均法，使用在計算會計期結束時的存貨價值的永續盤存法上。平均單價的計算方法為，每次購入商品時以購入的單位數目除以總單位價。要計算任何特定時間的盤存價值，將現行平均單價乘以在該特定時間手上的單元數目。另見 Accounting period; Inventory。 |
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