specific identification method

简明释义

个别识别法

英英释义

例句

1.In a car dealership, the specific identification method 特定识别法 is essential for tracking the sale of each vehicle.

在汽车经销商处，特定识别法 specific identification method 对于跟踪每辆车的销售至关重要。

2.The specific identification method 特定识别法 allows companies to match specific costs with revenues.

通过使用特定识别法 specific identification method，公司可以将特定成本与收入相匹配。

3.Retailers often prefer the specific identification method 特定识别法 for high-value items like jewelry.

零售商通常更喜欢对像珠宝这样的高价值商品使用特定识别法 specific identification method。

4.Using the specific identification method 特定识别法, businesses can provide accurate inventory valuations.

通过使用特定识别法 specific identification method，企业可以提供准确的库存估值。

5.In accounting, the specific identification method 特定识别法 is used to track the actual cost of each individual item sold.

在会计中，特定识别法 specific identification method 用于追踪每个单独售出商品的实际成本。

作文

In the realm of accounting and inventory management, various methods are employed to track and value inventory. One such method is the specific identification method, which allows businesses to accurately match each item of inventory with its specific cost. This method is particularly beneficial for companies that deal with unique or high-value items, such as car dealerships, jewelry stores, or art galleries. By using the specific identification method (特定识别法), businesses can maintain precise records of their inventory costs, ensuring that they report accurate financial statements and make informed decisions regarding pricing and sales strategies.The specific identification method works by assigning a specific cost to each individual item in inventory. For instance, if a car dealership has five different cars, each with a distinct purchase price, the dealership will track the cost of each car separately. When a car is sold, the dealership will record the exact cost associated with that particular vehicle, rather than using an average cost or another valuation method. This level of detail provides a clear picture of the profitability of each sale, as the dealership can easily see how much was spent on each car and how much revenue was generated from its sale.One of the main advantages of the specific identification method is its accuracy. Since each item is tracked individually, there is no ambiguity about the cost of goods sold (COGS) when preparing financial statements. This method eliminates the potential for misrepresentation of inventory values, which can occur with other methods such as FIFO (First In, First Out) or LIFO (Last In, First Out). Furthermore, it allows businesses to perform better inventory management, as they can identify which items are selling well and which are not, leading to more strategic purchasing decisions.However, the specific identification method also has its drawbacks. It can be time-consuming and labor-intensive, especially for businesses with large inventories or a high volume of transactions. Maintaining accurate records for each item requires meticulous tracking and management. Additionally, this method may not be practical for businesses that sell homogeneous products, such as grocery stores or bulk retailers, where items are indistinguishable from one another.In conclusion, the specific identification method (特定识别法) is a valuable tool for businesses that deal with unique or high-value inventory items. It provides accurate tracking and valuation of inventory, which leads to better financial reporting and decision-making. While it may not be suitable for all types of businesses, those that can effectively implement this method stand to gain significant benefits in terms of profitability and inventory management. As companies continue to seek ways to optimize their operations and improve their bottom line, understanding and utilizing the specific identification method will remain an essential aspect of effective inventory management.

在会计和库存管理领域，各种方法被用来跟踪和评估库存。其中一种方法是特定识别法，它允许企业准确地将每项库存与其特定成本相匹配。这种方法对于处理独特或高价值物品的公司尤其有益，例如汽车经销商、珠宝店或艺术画廊。通过使用特定识别法，企业可以保持精确的库存成本记录，确保报告准确的财务报表，并就定价和销售策略做出明智的决策。特定识别法通过为库存中的每个单独项目分配特定成本来工作。例如，如果一家汽车经销商有五辆不同的汽车，每辆车的购买价格不同，则经销商将分别跟踪每辆车的成本。当一辆车被出售时，经销商将记录与该特定车辆相关的确切成本，而不是使用平均成本或其他估值方法。这种细节程度提供了每笔销售盈利能力的清晰图景，因为经销商可以轻松看到每辆车的支出以及从销售中产生的收入。特定识别法的主要优点之一是其准确性。由于每个项目都是单独跟踪的，因此在准备财务报表时，对于销售成本（COGS）没有歧义。这种方法消除了使用FIFO（先进先出）或LIFO（后进先出）等其他方法时可能出现的库存价值误报的潜力。此外，它使企业能够更好地进行库存管理，因为它们可以识别哪些商品畅销，哪些商品不畅销，从而导致更具战略性的采购决策。然而，特定识别法也有其缺点。对于拥有大量库存或交易量大的企业来说，这可能是耗时且劳动密集型的。维护每个项目的准确记录需要精心的跟踪和管理。此外，这种方法可能不适用于销售同质产品的企业，例如杂货店或散装零售商，在这些地方，商品彼此不可区分。总之，特定识别法是处理独特或高价值库存项目的企业的一种宝贵工具。它提供了库存的准确跟踪和评估，这导致更好的财务报告和决策。虽然它可能不适合所有类型的企业，但那些能够有效实施这种方法的企业在盈利能力和库存管理方面将获得显著的好处。随着公司继续寻求优化其运营和改善其底线，理解和利用特定识别法将仍然是有效库存管理的重要方面。