beginning inventory

简明释义

起始库存量

英英释义

例句

1.The accounting department calculated the total cost of goods sold by adding the purchases to the beginning inventory and subtracting the ending inventory.

会计部门通过将采购加到期初库存并减去期末库存来计算销售成本。

2.To prepare for the audit, we compiled a detailed report on our beginning inventory and its valuation.

为了准备审计，我们编制了一份关于我们的期初库存及其估值的详细报告。

3.The beginning inventory serves as a baseline for tracking inventory changes throughout the year.

在整个年度中，期初库存作为跟踪库存变化的基准。

4.Our sales strategy for the next quarter will heavily depend on the status of our beginning inventory.

我们下个季度的销售策略将严重依赖于我们的期初库存状态。

5.Before starting the new financial year, we need to assess our beginning inventory to make informed purchasing decisions.

在开始新的财年之前，我们需要评估我们的期初库存以做出明智的采购决策。

作文

In the world of business and accounting, the term beginning inventory refers to the total value of a company's inventory at the start of an accounting period. This figure is crucial for businesses as it serves as the baseline for calculating various financial metrics throughout the period. For instance, when a company prepares its financial statements, the beginning inventory is used in conjunction with purchases made during the period to determine the cost of goods sold (COGS). The COGS is essential for assessing the profitability of a business, as it directly impacts the gross profit margin.Understanding the concept of beginning inventory is vital for effective inventory management. A company must accurately track its inventory levels to ensure that it has enough products on hand to meet customer demand while minimizing excess stock that could lead to increased holding costs. The beginning inventory is determined by taking a physical count of all items in stock at the end of the previous accounting period. This count must be accurate to ensure that the financial reports reflect the true state of the company's assets.Moreover, the beginning inventory plays a significant role in budgeting and forecasting. Businesses often use historical data, including beginning inventory figures, to predict future inventory needs based on sales trends and market conditions. By analyzing past performance, a company can make informed decisions about how much inventory to purchase, which can help prevent stockouts or overstock situations.In addition to its importance in financial reporting and inventory management, the beginning inventory also affects cash flow. Companies need to balance their inventory levels with their cash reserves to maintain liquidity. If a business has a high beginning inventory relative to its sales, it may find itself in a cash crunch, as funds are tied up in unsold goods. Conversely, having a low beginning inventory might lead to missed sales opportunities if the company cannot meet customer demand promptly.To sum up, the term beginning inventory is not just a number on a balance sheet; it is a critical component of a company's overall financial health and operational efficiency. By keeping a close eye on this figure, businesses can better manage their resources, improve their profitability, and ensure they are well-positioned to meet the demands of their customers. In conclusion, understanding the intricacies of beginning inventory is essential for anyone involved in business operations, accounting, or financial management. It is a fundamental concept that influences various aspects of a company's strategy and performance, making it imperative for business leaders to grasp its significance fully.

在商业和会计的世界中，短语beginning inventory指的是公司在一个会计期间开始时的库存总值。这个数字对企业至关重要，因为它作为计算整个期间各种财务指标的基线。例如，当一家公司准备其财务报表时，beginning inventory与期间内的购买额一起使用，以确定销售成本（COGS）。销售成本对于评估企业的盈利能力至关重要，因为它直接影响毛利率。理解beginning inventory的概念对于有效的库存管理至关重要。公司必须准确跟踪其库存水平，以确保有足够的产品满足客户需求，同时最小化可能导致增加持有成本的过剩库存。beginning inventory是通过对上一个会计期间结束时所有存货进行实际盘点来确定的。这个盘点必须准确，以确保财务报告反映公司的资产真实状态。此外，beginning inventory在预算和预测中也发挥着重要作用。企业通常使用历史数据，包括beginning inventory数字，来根据销售趋势和市场条件预测未来的库存需求。通过分析过去的表现，公司可以就购买多少库存做出明智的决策，这可以帮助防止缺货或库存过剩的情况。除了在财务报告和库存管理中的重要性外，beginning inventory还影响现金流。公司需要平衡其库存水平与现金储备，以维持流动性。如果一家企业的beginning inventory相对于其销售额较高，它可能会发现自己陷入现金紧张，因为资金被锁定在未售出的商品中。相反，如果beginning inventory较低，可能会导致错失销售机会，因为公司无法及时满足客户需求。总之，术语beginning inventory不仅仅是资产负债表上的一个数字；它是公司整体财务健康和运营效率的关键组成部分。通过密切关注这个数字，企业可以更好地管理资源，提高盈利能力，并确保在满足客户需求方面处于良好位置。最后，了解beginning inventory的复杂性对于任何参与商业运营、会计或财务管理的人来说都是必不可少的。这是一个影响公司战略和绩效各个方面的基本概念，因此企业领导者必须充分理解其重要性。