inventory valuation

inventory valuation
учет оценка (товарно-материальных) запасов (оценка стоимости сырья и материалов, незавершенного производства и готовой продукции на складе; напр., при составлении финансовой отчетности для определения стоимости запасов на конец периода и расчета себестоимости реализованной продукции; может проводиться методом ФИФО, методом ЛИФО, по средней стоимости или по стоимости отдельной единицы материалов)
Syn:
See:

Англо-русский экономический словарь.

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Смотреть что такое "inventory valuation" в других словарях:

  • inventory valuation — ➔ valuation * * * inventory valuation UK US noun [C or U] (also stock valuation) ACCOUNTING ► a calculation of the value of the products or materials that a company has available for sale or use at the end of a particular accounting period, or… …   Financial and business terms

  • Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… …   Wikipedia

  • inventory valuation — stock valuation The valuation of stocks of raw material, work in progress, and finished goods. According to Statement of Standard Accounting Practice 9, stocks should be valued at the lower of cost or net realizable value and the costs incurred… …   Accounting dictionary

  • inventory valuation — stock valuation The valuation of stocks of raw material, work in progress, and finished goods. According to Statement of Standard Accounting Practice 9, stocks should be valued at the lower of cost or net realizable value and the costs incurred… …   Big dictionary of business and management

  • Specific Identification Inventory Valuation Method — A method of keeping track of all items in an inventory. Specific identification inventory valuation is often used for larger items such as furniture or vehicles, but it is used to identify specific securities as well. This method of… …   Investment dictionary

  • Inventory — means a list compiled for some formal purpose, such as the details of an estate going to probate, or the contents of a house let furnished. This remains the prime meaning in British English.[1] In the USA and Canada the term has developed from a… …   Wikipedia

  • valuation — the process of appraising the worth of property according to some recognised criteria. Glossary of Business Terms Determination of the value of a company s stock based on earnings and the market value of assets. Bloomberg Financial Dictionary To… …   Financial and business terms

  • Оценка стоимости запасов (INVENTORY VALUATION)  — Определение стоимости, назначенной позициям запасов …   Словарь терминов по управленческому учету

  • inventory accounting — The accounting records and systems used for the ordering, receipt, issuing, and valuation of materials bought by an organization for stock. It includes the recording of the entries on bin cards and in the stock ledger as well as the procedures… …   Accounting dictionary

  • Periodic Inventory — A method of inventory valuation for financial reporting purposes where a physical count of the inventory is performed at specific intervals. This accounting method for inventory valuation only keeps track of the inventory at the beginning of a… …   Investment dictionary

  • stock valuation — See: inventory valuation …   Accounting dictionary


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