closing stock

简明释义

期末存货

英英释义

例句

1.The accountant reported that the closing stock 期末库存 increased significantly compared to last year.

会计报告称，closing stock 期末库存与去年相比显著增加。

2.The closing stock 期末库存 will affect our cash flow for the upcoming quarter.

closing stock 期末库存将影响我们下个季度的现金流。

3.At the end of the financial year, we need to calculate our closing stock 期末库存 to determine our profit.

在财年结束时，我们需要计算我们的closing stock 期末库存以确定我们的利润。

4.We have to adjust the closing stock 期末库存 value based on the recent inventory count.

我们必须根据最近的库存盘点调整closing stock 期末库存的价值。

5.To prepare for the audit, we must ensure that the closing stock 期末库存 is accurately recorded.

为了准备审计，我们必须确保closing stock 期末库存被准确记录。

作文

In the world of business and finance, understanding various terms is crucial for making informed decisions. One such term that often comes up in inventory management and accounting is closing stock. The term refers to the value of the inventory that a company has at the end of an accounting period. This figure is essential because it directly affects the financial statements and overall financial health of a business. Essentially, closing stock represents the remaining goods that have not been sold by the end of a specific period, which can be a month, a quarter, or a year.The calculation of closing stock is typically done using the formula: Opening Stock + Purchases - Cost of Goods Sold (COGS). This formula helps businesses keep track of their inventory levels and ensure they are managing their resources effectively. For example, if a retail store starts with an opening stock of $10,000, purchases additional inventory worth $5,000 during the period, and has a COGS of $12,000, the closing stock would be $3,000. This amount indicates how much inventory the store has left at the end of the period, which is crucial for planning future purchases and sales.Maintaining an accurate record of closing stock is vital for several reasons. First, it helps businesses understand their inventory turnover rate, which indicates how quickly products are sold and replaced over a given period. A high turnover rate suggests that a company is selling its products efficiently, while a low rate may indicate overstocking or lack of demand for certain items.Second, closing stock is essential for preparing financial statements. It is included in the balance sheet as a current asset and plays a significant role in determining the cost of goods sold on the income statement. Accurate reporting of closing stock ensures that a company's financial health is presented correctly to stakeholders, including investors, creditors, and management.Moreover, businesses must regularly assess their closing stock to identify trends and make strategic decisions. For instance, if a company notices that its closing stock is consistently high, it may need to reevaluate its purchasing strategy or marketing efforts to boost sales. Conversely, if the closing stock is too low, it may lead to stockouts, resulting in lost sales and dissatisfied customers.In conclusion, the concept of closing stock is a fundamental aspect of inventory management and financial reporting. It provides valuable insights into a company's operational efficiency and financial health. By accurately calculating and analyzing closing stock, businesses can make informed decisions that drive growth and profitability. Understanding this term and its implications can significantly enhance one's grasp of business operations and financial management, ultimately leading to more successful business practices.

在商业和金融的世界中，理解各种术语对于做出明智的决策至关重要。其中一个在库存管理和会计中经常出现的术语是closing stock。该术语指的是公司在一个会计期末拥有的库存价值。这个数字是至关重要的，因为它直接影响财务报表和企业的整体财务健康状况。从本质上讲，closing stock代表了在特定时期结束时尚未售出的剩余商品，这可以是一个月、一个季度或一年。closing stock的计算通常使用公式：开盘库存 + 采购 - 销售成本（COGS）。这个公式帮助企业跟踪其库存水平，并确保有效管理其资源。例如，如果一家零售店的开盘库存为10,000美元，在期间内购买了价值5,000美元的额外库存，并且销售成本为12,000美元，则closing stock将为3,000美元。这个金额表示商店在期末剩下的库存量，这对未来的采购和销售计划至关重要。保持closing stock的准确记录至关重要，原因有几个。首先，它帮助企业了解其库存周转率，这表明在给定期间内产品的销售和更换速度。高周转率表明公司正在有效地销售其产品，而低周转率可能表明库存过多或某些商品缺乏需求。其次，closing stock对编制财务报表至关重要。它作为流动资产包含在资产负债表中，并在损益表上确定销售成本方面发挥着重要作用。准确报告closing stock确保公司财务健康状况向利益相关者（包括投资者、债权人和管理层）正确呈现。此外，企业必须定期评估其closing stock以识别趋势并做出战略决策。例如，如果一家公司注意到其closing stock持续偏高，它可能需要重新评估其采购策略或营销工作以促进销售。相反，如果closing stock过低，可能会导致缺货，从而导致销售损失和客户不满。总之，closing stock的概念是库存管理和财务报告的基本方面。它提供了有关公司运营效率和财务健康的重要见解。通过准确计算和分析closing stock，企业可以做出推动增长和盈利能力的明智决策。理解这个术语及其含义可以显著增强对商业运营和财务管理的掌握，最终导致更成功的商业实践。