Inventory n. 存貨，庫存

inventory turnover 存貨周轉(zhuǎn)率

inventory control 存貨控制

beginning inventory 初始存貨

ending inventory 期末存貨

take a physical inventory 盤庫

Merchandise inventory 商品存貨

Raw materials 原材料

Work in process(WIP) (處在生產(chǎn)過程中的)在制品，半成品

Finished goods 成品

Inventory valuation 存貨的價值計量

cost n. 成本，費用

direct costs 直接成本

indirect costs 間接成本

fixed costs 固定成本

cost accounting 成本會計

unit cost 單個成本

total cost 總成本

cost of sales (COS) = cost of goods sold(CGS) 銷貨成本

sales revenue 銷售收入

purchase(price) 采購成本

freight 運費

storing cost 存儲

insurance 保險費

tax 稅費

loading and unloading cost 裝卸費

Lower of cost or market rule (LCM rule) 成本與市場孰低法

market value (fair value) 公允價值

carrying value 賬面成本

net realizable value 可變現(xiàn)凈值

estimated sale price 估計售價

related costs and tax 估計銷售費用和稅金

contract price 合同價格

sales price 銷售價格