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。
2
A: the VPRS is a valuation condition, normally the cost ofgoods sold.
回答:VPRS是一个估值条件,通常是用所售出货物的成本来计算。
3
Under different method of inventory valuation, the amount of inventory also influences the cost of goods sold and its profit.