inventory valuation

基本解释

Adopting different method of inventory valuation influences the cost of goods sold and its profit.
採用不同的存貨計價方法對銷售成本的確定和利潤計算有不同影響。
Be responsible for production cost calculation and inventory valuation. -Prepare monthly cost and inventory analysis report.
編制月度的成本分析報告，分析竝比較實際成本與標準成本的差異；
Standard cost updated on requiement, and supervise system calculation, make sure all costing and inventory valuation are on the track.
標準成本更新要求，竝監督系統計算，確保所有成本和存貨估價是在跑道上。

On its post-earnings conference call, OmniVision said the weaker gross margin in the April quarter reflects the impact of a decrease in sales of previously written down inventory and an increase in inventory valuation allowances.
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In terms of accounting policies, firms using the last-in, first-out (LIFO) inventory cost valuation are more closely matching costs and prices in an inflationary environment.
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Our view is that semiconductor growth rates have compressed to a level such that inventory cycles are not able to drive equity valuation outperformance.
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