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China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

inventory account
English: inventory account
Chinese: 库存核算
Examples:
1. As the coal is sold, this cost is transferred from the inventory account to the Cost of Goods Sold account.
当煤被售时,该成本从存货账户转到销售成本账户。
2. At the close of the accounting period, the balances on all the subsidiary records are added, and their total amount should agree with the amount in the inventory account, which serves as a control account.
在会计期末结账时,将所有明细记录中的余额相加,得到的总数应与作为统驭账户的存货账户的数额相一致。
3. Note that the inventory account under a perpetual system is increased by purchases and decreased by the cost of goods sold, purchases returns and allowances, and discounts.
应当注意的是:永续盘存制下的存货账户金额由于购货而增加,由于销货成本、购货退回及折让以及购货折扣而减少。
4. Perpetual inventory account
永续盘存帐户
5. The completed products that are sold are reported as cost sold on the income statement; the unsold units are carried in the Finished Goods inventory account on the balance sheet.
已售出的产品作为销售成本列示在收益表中,未售出的产品记入资产负债表上的产成品项目。
6. Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
因此,在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
7. Therefore, the estimated cost of this coal is debited to the inventory account.
因此煤的预计成本借记到存货账户。
8. Under the perpetual inventory system, as merchandise is purchased, its cost is debited to an inventory account; as merchandise is sold, its cost is transferred out of inventory account and into a cost of goods sold account.
在永续盘存制下,当购入商品时,将其成本借记存货账户。当出售商品,其成本从存货账户转至销货成本账户。
9. While under a periodic system, the inventory account does not change at the usual time. The amount of the ending inventory is produced after the adjusting entries are only made at the end of the period.
而在定期盘存制下,平时存货账户没有任何变化,只有在会计期末调整分录后,才会产生期末存货的数值。