The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.

企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。

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Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.

取而代之的是在期末时，由企业盘点实存数，然后利用单位成本来确定出期末存货成本。

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Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.

因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。

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Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.

因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。

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