| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Inventory | 存货 | Accounting |
| Cost of Goods Sold (COGS) | 销货成本 | Accounting |
| Perpetual Inventory System | 永续盘存制 | Accounting Method |
| Periodic Inventory System | 定期盘存制 | Accounting Method |
| FIFO (First-In, First-Out) | 先进先出法 | Cost Flow Assumption |
| LIFO (Last-In, First-Out) | 后进先出法 | Cost Flow Assumption |
| Weighted Average Method | 加权平均法 | Cost Flow Assumption |
| Specific Identification | 个别认定法 | Cost Flow Assumption |
| Lower of Cost or Market (LCM) | 成本与市价孰低法 | Valuation Principle |
| LIFO Reserve | LIFO储备 | Financial Adjustment |
| LIFO Conformity Rule | LIFO一致性原则 | Accounting Regulation |
| Replacement Cost | 重置成本 | Valuation Concept |
| Holding Loss | 存货持有损失 | Financial Term |
| Write-down | 资产减记 / 跌价准备 | Financial Adjustment |
| FOB Shipping Point | 装运点交货 | Shipping Term |
| FOB Destination | 目的地交货 | Shipping Term |
| Goods in Transit | 在途商品 | Inventory Concept |
| Beginning Inventory | 期初存货 | Accounting |
| Ending Inventory | 期末存货 | Accounting |
| Purchases | 采购 | Accounting Transaction |
| Sales Revenue | 销售收入 | Financial Statement |
| Gross Profit | 毛利 | Financial Term |
| Operating Expenses | 营业费用 | Financial Statement |
| Net Income | 净利润 | Financial Statement |
| Journal Entry | 会计分录 | Accounting Procedure |
| Accounts Receivable | 应收账款 | Accounting |
| Accounts Payable | 应付账款 | Accounting |
| Income Tax | 所得税 | Financial Statement |
| Inventory Turnover Ratio | 存货周转率 | Financial Ratio |
| Average Inventory | 平均存货 | Financial Ratio |
| Inventory Valuation | 存货计价 | Accounting Concept |
| Inventory Adjustment | 存货调整 | Accounting Procedure |
| Matching Principle | 配比原则 | Accounting Principle |
| Conservatism Principle | 稳健性原则 | Accounting Principle |
| Consistency Principle | 一致性原则 | Accounting Principle |
| Disclosure Principle | 披露原则 | Accounting Principle |
| Internal Control | 内部控制 | Audit / Management |
| Segregation of Duties | 职责分离 | Internal Control |
| Physical Count | 实物盘点 | Inventory Management |
| Reconciliation | 账实核对 | Internal Control |
| Fraud Prevention | 防止舞弊 | Audit / Control |
| Inventory Shrinkage | 存货盘亏 | Inventory Management |
| Cost Flow Assumption | 成本流转假设 | Accounting Concept |
| Financial Reporting | 财务报告 | Financial Accounting |
| Tax Liability | 税务负担 | Taxation |
| Replacement Value | 重置价值 | Valuation Concept |
| Operating Efficiency | 经营效率 | Management Accounting |
| Inventory Write-off | 存货核销 | Accounting Adjustment |
| Average Unit Cost | 平均单位成本 | Cost Accounting |
| Net Realizable Value (NRV) | 可变现净值 | Valuation Concept |
| Revenue Recognition | 收入确认 | Accounting Principle |
| Profitability Analysis | 盈利能力分析 | Financial Analysis |
| Inventory Turnover Days | 存货周转天数 | Financial Ratio |
| Cash Flow Effect | 现金流影响 | Financial Analysis |
| Financial Comparability | 财务可比性 | Accounting Quality |
| Cost Allocation | 成本分配 | Cost Accounting |
| Tax Deferral | 延期纳税 | Taxation Strategy |
| Market Fluctuation | 市场波动 | Economics / Finance |
| Real-time Tracking | 实时追踪 | Management System |
| ERP Integration | ERP系统整合 | Information Systems |