merchandise inventory on hand at the year-end

简明释义

年终商品盘存

英英释义

例句

1.Management requested a breakdown of the merchandise inventory on hand at the year-end to identify slow-moving items.

管理层要求提供年末的商品库存的详细分类，以识别滞销商品。

2.The merchandise inventory on hand at the year-end was higher than expected, which affected our cash flow.

年末的商品库存高于预期，这影响了我们的现金流。

3.To determine the company's profitability, we need to analyze the merchandise inventory on hand at the year-end.

为了确定公司的盈利能力，我们需要分析年末的商品库存。

4.The auditor examined the merchandise inventory on hand at the year-end to ensure accuracy in the financial statements.

审计员检查了年末的商品库存以确保财务报表的准确性。

5.The accountant prepared a report detailing the merchandise inventory on hand at the year-end for the annual financial statements.

会计师准备了一份报告，详细说明了年末的商品库存以供年度财务报表使用。

作文

Understanding the concept of merchandise inventory on hand at the year-end is crucial for businesses, especially those involved in retail and wholesale. This term refers to the total value of products that a company has available for sale at the close of its fiscal year. Accurately assessing this inventory is essential for financial reporting, tax calculations, and strategic planning. At the end of the year, companies conduct a thorough inventory count to determine how much merchandise they have left. This process typically involves physically counting items in stock, reconciling records, and evaluating the condition of the goods. The merchandise inventory on hand at the year-end plays a significant role in determining a company's cost of goods sold (COGS), which directly impacts profitability. For example, if a retailer has a high amount of unsold merchandise at year-end, it may indicate poor sales performance or overstocking issues. On the other hand, a low inventory level could suggest strong sales or effective inventory management. Therefore, analyzing the merchandise inventory on hand at the year-end provides valuable insights into a company's operational efficiency and market demand.Moreover, the merchandise inventory on hand at the year-end affects the balance sheet. It is classified as a current asset, meaning it can be converted into cash within a year. Investors and stakeholders often scrutinize this figure to gauge the liquidity and financial health of a business. A well-managed inventory indicates that a company can meet customer demands without holding excessive stock, which can tie up capital and increase storage costs.In addition to financial implications, the merchandise inventory on hand at the year-end also has operational ramifications. Businesses need to make informed decisions regarding purchasing, production, and sales strategies based on their year-end inventory levels. For instance, if the inventory is too high, a company might consider implementing discount promotions to clear excess stock. Conversely, if the inventory is low, it may need to ramp up production or place urgent orders with suppliers to avoid stockouts.Furthermore, the accuracy of the merchandise inventory on hand at the year-end is vital for compliance with accounting standards. Companies must adhere to the Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which require accurate reporting of inventory values. Any discrepancies can lead to financial restatements, penalties, and loss of credibility with investors.In conclusion, the merchandise inventory on hand at the year-end is a critical metric for businesses. It not only influences financial statements but also impacts strategic decision-making and operational efficiency. By understanding this concept, companies can better manage their resources, optimize their supply chains, and ultimately enhance their profitability. Regularly reviewing and adjusting inventory levels in response to market trends and consumer behavior will ensure that businesses remain competitive and financially sound in an ever-changing marketplace.

理解短语年末在手商品存货的概念对于企业至关重要，尤其是那些涉及零售和批发的公司。这个术语指的是公司在其财务年度结束时可供销售的产品总值。准确评估这一库存对于财务报告、税务计算和战略规划至关重要。在年末，公司会进行全面的库存盘点，以确定其剩余的商品数量。这个过程通常涉及对库存中的物品进行实物计数、核对记录以及评估商品的状况。年末在手商品存货在确定公司的销售成本（COGS）方面发挥着重要作用，而这直接影响到盈利能力。例如，如果一家零售商在年末有大量未售出的商品，这可能表明销售表现不佳或库存过剩。另一方面，低库存水平可能表明销售强劲或库存管理有效。因此，分析年末在手商品存货能够为公司运营效率和市场需求提供宝贵的见解。此外，年末在手商品存货还会影响资产负债表。它被归类为流动资产，意味着可以在一年内转换为现金。投资者和利益相关者通常会仔细审查这一数字，以评估企业的流动性和财务健康状况。良好的库存管理表明公司能够满足客户需求，而不会持有过多的库存，这会占用资金并增加存储成本。除了财务影响外，年末在手商品存货还具有运营上的影响。企业需要根据年末的库存水平做出关于采购、生产和销售策略的明智决策。例如，如果库存过高，公司可能会考虑实施折扣促销以清理多余的库存。相反，如果库存较低，则可能需要加快生产或向供应商下达紧急订单，以避免缺货。此外，年末在手商品存货的准确性对于遵守会计标准至关重要。公司必须遵循公认会计原则（GAAP）或国际财务报告准则（IFRS），这些标准要求准确报告库存价值。任何差异都可能导致财务重述、处罚和与投资者失去信誉。总之，年末在手商品存货是企业的关键指标。它不仅影响财务报表，还影响战略决策和运营效率。通过理解这一概念，公司可以更好地管理资源，优化供应链，并最终提高盈利能力。定期审查和调整库存水平以应对市场趋势和消费者行为，将确保企业在不断变化的市场中保持竞争力和财务稳健。