opening stock

简明释义

期初存货

英英释义

例句

1.To calculate the cost of goods sold, you need to know your opening stock (期初库存).

要计算销售成本，您需要知道您的opening stock (期初库存)。

2.We need to ensure that our opening stock (期初库存) is accurately recorded for the financial statements.

我们需要确保我们的opening stock (期初库存) 在财务报表中准确记录。

3.The company reported an increase in sales due to a lower opening stock (期初库存) this quarter.

由于本季度较低的opening stock (期初库存)，公司报告销售额增长。

4.The accountant adjusted the opening stock (期初库存) figures after the inventory audit.

在库存审计后，会计调整了opening stock (期初库存) 的数据。

5.At the beginning of the year, our opening stock (期初库存) was significantly higher than expected.

年初时，我们的opening stock (期初库存) 明显高于预期。

作文

In the world of business and finance, understanding key terms is essential for making informed decisions. One such term is opening stock, which refers to the value of inventory held by a business at the beginning of an accounting period. This figure is crucial as it sets the stage for calculating the cost of goods sold and overall profitability. For example, if a retail store starts the year with merchandise worth $10,000, this amount is considered the opening stock. It is important to accurately assess this number to ensure that financial statements reflect the true economic condition of the business.The opening stock plays a significant role in inventory management. Businesses must track their inventory levels closely to avoid overstocking or stockouts, both of which can have negative implications. An excess opening stock can lead to increased holding costs and potential obsolescence, while too little can result in lost sales and dissatisfied customers. Thus, effective inventory control strategies are vital for maintaining an optimal level of opening stock.Moreover, the opening stock also impacts cash flow management. When a business has a high amount of opening stock, it means that a significant portion of its capital is tied up in inventory rather than being available for other operational needs. This situation can hinder the company's ability to invest in new opportunities or cover unexpected expenses. Therefore, businesses often analyze their opening stock in conjunction with sales forecasts and production schedules to ensure they are not overcommitting resources.Additionally, the opening stock is a key component in the calculation of gross profit. Gross profit is determined by subtracting the cost of goods sold from total revenue. The cost of goods sold, in turn, is calculated using the formula: Opening Stock + Purchases - Closing Stock. If a company miscalculates its opening stock, it can lead to inaccurate profit reporting, which may mislead stakeholders about the company's performance.In summary, the concept of opening stock is fundamental to the financial health of a business. It not only influences inventory management but also affects cash flow and profitability calculations. Understanding how to manage and report opening stock effectively can provide significant advantages to businesses in today's competitive marketplace. As such, it is imperative for business owners and financial managers to grasp the implications of opening stock and integrate this knowledge into their strategic planning processes. By doing so, they can enhance operational efficiency and drive long-term success.

在商业和金融的世界中，理解关键术语对于做出明智的决策至关重要。其中一个术语是开盘库存，指的是企业在一个会计期开始时持有的库存价值。这个数字至关重要，因为它为计算销售成本和整体盈利能力奠定了基础。例如，如果一家零售店年初的商品价值为10,000美元，那么这个金额就被视为开盘库存。准确评估这个数字非常重要，以确保财务报表反映出企业的真实经济状况。开盘库存在库存管理中扮演着重要角色。企业必须密切跟踪其库存水平，以避免过度库存或缺货，这两者都会产生负面影响。过高的开盘库存可能导致增加持有成本和潜在的过时，而过少则可能导致销售损失和客户不满。因此，有效的库存控制策略对于维持最佳的开盘库存水平至关重要。此外，开盘库存还影响现金流管理。当企业拥有大量的开盘库存时，这意味着其资本的很大一部分被锁定在库存中，而不是用于其他运营需求。这种情况可能会妨碍公司投资新机会或应对意外支出的能力。因此，企业通常会将其开盘库存与销售预测和生产计划进行分析，以确保不会过度承诺资源。此外，开盘库存是计算毛利润的关键组成部分。毛利润通过从总收入中减去销售成本来确定。销售成本又是通过以下公式计算的：开盘库存 + 采购 - 结存库存。如果公司错误地计算了其开盘库存，可能导致利润报告不准确，从而误导利益相关者关于公司业绩的信息。总之，开盘库存的概念对企业的财务健康至关重要。它不仅影响库存管理，还影响现金流和盈利能力计算。有效管理和报告开盘库存的理解可以为当今竞争激烈的市场中的企业提供显著优势。因此，企业主和财务经理必须掌握开盘库存的含义，并将这一知识融入其战略规划过程中。通过这样做，他们可以提高运营效率，推动长期成功。