specific identification method

简明释义

实际进价法

英英释义

例句

1.The specific identification method 特定识别法 is particularly useful for businesses that sell unique or high-end products.

对于销售独特或高端产品的企业来说，特定识别法 specific identification method 特别有用。

2.Retailers often prefer the specific identification method 特定识别法 for tracking expensive items like jewelry.

零售商通常更喜欢使用特定识别法 specific identification method 来跟踪像珠宝这样的昂贵物品。

3.In accounting, the specific identification method 特定识别法 allows businesses to match specific costs with revenues from sales.

在会计中，特定识别法 specific identification method 允许企业将特定成本与销售收入相匹配。

4.Using the specific identification method 特定识别法, we can determine which batch of products was sold to a customer.

通过使用特定识别法 specific identification method，我们可以确定出售给客户的产品批次。

5.The company uses the specific identification method 特定识别法 to track the inventory of high-value items.

公司使用特定识别法 specific identification method 来跟踪高价值物品的库存。

作文

In the world of accounting and inventory management, the choice of methods for tracking and valuing assets is crucial. One such method is the specific identification method, which allows businesses to keep precise records of individual items. This approach is particularly beneficial for companies that deal with high-value or unique items, such as art galleries, car dealerships, or jewelry stores. By using the specific identification method (具体识别法), businesses can accurately match their costs to the revenue generated from sales, leading to better financial reporting and decision-making.The specific identification method works by assigning a specific cost to each item in inventory. For example, if a car dealership sells luxury vehicles, each car has a distinct price based on its features, model, and condition. When a sale occurs, the dealership records the exact cost of the sold vehicle, allowing them to calculate the profit margin accurately. This level of detail is not only essential for financial accuracy but also for tax purposes, as it provides a clear audit trail.One of the significant advantages of the specific identification method is its precision. Unlike other inventory valuation methods, such as FIFO (First In, First Out) or LIFO (Last In, First Out), which make assumptions about the flow of inventory, the specific identification method relies on actual data. This specificity can be incredibly advantageous in industries where the cost of goods varies significantly, as it ensures that the financial statements reflect the true economic reality of the business.However, the specific identification method is not without its challenges. It can be time-consuming and requires meticulous record-keeping, which may not be feasible for all businesses, especially those with large volumes of inventory. Additionally, if a company sells similar items that are indistinguishable from one another, applying this method can become complicated. In such cases, businesses might opt for more simplified inventory valuation methods that do not require tracking each item individually.Despite these challenges, many businesses find that the benefits of the specific identification method outweigh the drawbacks. It provides a comprehensive view of inventory costs and helps in making informed pricing decisions. For instance, knowing the exact cost of each item allows managers to set competitive prices while ensuring profitability. Furthermore, the specific identification method aids in inventory management by highlighting which items are selling well and which are not, enabling businesses to adjust their stock levels accordingly.In conclusion, the specific identification method (具体识别法) is an invaluable tool for businesses that require accurate tracking of individual items. While it demands careful attention to detail and may not be suitable for every industry, its ability to provide precise financial information makes it a preferred choice for many organizations dealing with high-value goods. As businesses continue to evolve and adapt to new market conditions, understanding and implementing the specific identification method can lead to better inventory management and enhanced profitability.

在会计和库存管理的世界中，跟踪和评估资产的方法选择至关重要。其中一种方法是具体识别法，它允许企业精确记录单个项目。这种方法对于处理高价值或独特物品的公司特别有利，例如艺术画廊、汽车经销商或珠宝店。通过使用具体识别法，企业可以准确地将成本与销售产生的收入相匹配，从而实现更好的财务报告和决策。具体识别法通过为库存中的每个项目分配特定成本来工作。例如，如果一家汽车经销商出售豪华车辆，每辆车的价格基于其特征、型号和状况。当发生销售时，经销商记录所售车辆的确切成本，从而能够准确计算利润率。这种细节水平不仅对财务准确性至关重要，而且对税务目的也至关重要，因为它提供了清晰的审计轨迹。具体识别法的一个显著优点是其精确性。与FIFO（先进先出）或LIFO（后进先出）等其他库存评估方法不同，后者对库存流动做出假设，具体识别法依赖于实际数据。这种特异性在成本差异显著的行业中尤为有利，因为它确保财务报表反映企业的真实经济现实。然而，具体识别法并非没有挑战。它可能耗时并需要细致的记录，这对于大多数库存量大的企业来说可能不可行。此外，如果公司销售的类似商品彼此无法区分，则应用此方法可能变得复杂。在这种情况下，企业可能会选择更简化的库存评估方法，而不需要单独跟踪每个项目。尽管存在这些挑战，许多企业发现具体识别法的好处超过了缺点。它提供了对库存成本的全面视图，并有助于做出明智的定价决策。例如，了解每个项目的确切成本使管理者能够设置具有竞争力的价格，同时确保盈利。此外，具体识别法通过突出哪些项目畅销以及哪些项目滞销，有助于库存管理，使企业能够相应地调整库存水平。总之，具体识别法是一个对需要准确跟踪单个项目的企业而言极具价值的工具。虽然它需要仔细关注细节，并且可能不适合所有行业，但其提供精确财务信息的能力使其成为许多处理高价值商品的组织的首选。随着企业不断发展并适应新的市场条件，理解和实施具体识别法可以带来更好的库存管理和增强的盈利能力。