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Inventory n. 存货，库存
inventory turnover 存货周转率
inventory control 存货控制
beginning inventory 初始存货
ending inventory 期末存货
take a physical inventory 盘库
Merchandise inventory 商品存货
Raw materials 原材料
Work in process(WIP) (处在生产过程中的)在制品，半成品
Finished goods 成品
Inventory valuation 存货的价值计量
cost n. 成本，费用
direct costs 直接成本
indirect costs 间接成本
fixed costs 固定成本
cost accounting 成本会计
unit cost 单个成本
total cost 总成本
cost of sales (COS) = cost of goods sold(CGS) 销货成本
sales revenue 销售收入
purchase(price) 采购成本
freight 运费
storing cost 存储
insurance 保险费
tax 税费
loading and unloading cost 装卸费
Lower of cost or market rule (LCM rule) 成本与市场孰低法
market value (fair value) 公允价值
carrying value 账面成本
net realizable value 可变现净值
estimated sale price 估计售价
related costs and tax 估计销售费用和税金
contract price 合同价格
sales price 销售价格
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