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1·How to control the ending inventory?

怎么进行库存控制？

2·A method of estimated the cost of goods sold and ending inventory.

零售价法是估计销售成本和期末存货成本的一种方法。

3·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。

4·Ending inventory is valued on the basis of prices paid for the units first acquired.

期末存货根据最先购入存货所支付的价格计价。

5·A realistic estimate of ending inventory is essential in scheduling production requirements.

一个现实的存货预估是安排生产的根本。

6·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。

7·The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.

这种人工盘店最终确定企业存货的正确余额，并检查永续盘存记录准确与否。

8·When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.

当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。

9·Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.

因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。

10·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。