A systematic count of all goods on hand, followed by the application of unit prices to the quantities counted and development of a dollar valuation of the ending inventory.

实地盘存制是通过清点全部库存货物，然后用存货的单价乘以盘点的数量，计算期末存货美元价值的制度。

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Inventory; inventories Raw materials and supplies, goods finished and being manufactured and stock on hand, in transit, in storage or consigned to others at the end of the accounting period.

在会计期末持有的原料和供应物资、制成品和在制品、手头存货、转运中的货物、库存或委托他人代销的货物等。

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On the other hand, the method that yields the highest figure for the cost of goods sold will yield the lowest figure for gross profit and lowest figure for inventory.

另一方面，计算出的销货成本最高的那种方法将会导致销货毛利和存货成本最低。

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