英语翻译the cost of merchandise sold was determind by deducting the merchandise on hand at the end of the period from the merchandise available for sale during the period.the merchandise on hand at the end of the period is determind by taking a p

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英语翻译the cost of merchandise sold was determind by deducting the merchandise on hand at the end of the period from the merchandise available for sale during the period.the merchandise on hand at the end of the period is determind by taking a p
英语翻译
the cost of merchandise sold was determind by deducting the merchandise on hand at the end of the period from the merchandise available for sale during the period.the merchandise on hand at the end of the period is determind by taking a physical count of inventory on hand.this method of determining the cost of merchandise sold and the amount of merchandise on hand is called the periodic method of accounting for merchandise inventory.under the periodic inventory method,the inventory records do not show the amount available for sale or the amount sold during the period.in contrast,under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.as a result,the amount of merchandise available for sale and the amount sold are continuously(perpetually)disclosed in the inventory records.
the credit terms of a sale on account are normally indicated on the invoice or bill that the seller sends to the customer.an example of an invoice is shown in exhibit 9.if payment is required on delivery,the terms are cash or net cash.otherwise,the buyer is allowed an amount of time,known as the credit period,in which to pay.the credit period usually begins which the data of the sale as shown on the invoice.if payment is due within a stated number of days after the date of the invoice,such as 30 days,the terms are net 30 days.these terms may be written as n/30.if payment is due by the end of the month in which the sale was made,the terms are written as n/eom.

英语翻译the cost of merchandise sold was determind by deducting the merchandise on hand at the end of the period from the merchandise available for sale during the period.the merchandise on hand at the end of the period is determind by taking a p
销售商品的成本是由某一期间可供出售的商品扣除期末库存商品来确定.该期末库存商品通过实地盘点存货的总额确定.这种确定销售商品成本和库存商品数量的方法成为定期盘存法.在定期盘存法下,在当期存货记录中不披露可供销售或已销售商品的数量.相反,在永续盘存法下,每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中.因此,可供销售和已销售商品的数量被不断（永久）地在存货记录中披露.
赊销的信用条款通常显示在卖方开给买方的发票或账单上.如表9所示的一张发票的例子.如果要求在交货时支付款项,该条款是现金或者是净现金.否则,买方被允许有一段付款的期限,即信用期限.该期限通常从发票上显示的销售日期开始.如果在开发票日期起的规定期限内支付到期货款的,如30天,该条款是净30天.这些条款可以被写成n/30.如果在销售月末支付到期款项的额,其条款可写成 n/eom.

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the cost of merchandise sold was determind by deducting the merchandise on hand at the end of the period from the merchandise available for sale during the period. the merchandise on hand at the end of the period is determind by taking a physical count of inventory on hand. this method of determining the cost of merchandise sold and the amount of merchandise on hand is called the periodic method of accounting for merchandise inventory. under the periodic inventory method, the inventory records do not show the amount available for sale or the amount sold during the period. in contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts. as a result, the amount of merchandise available for sale and the amount sold are continuously(perpetually)disclosed in the inventory records.
the credit terms of a sale on account are normally indicated on the invoice or bill that the seller sends to the customer. an example of an invoice is shown in exhibit 9. if payment is required on delivery, the terms are cash or net cash. otherwise, the buyer is allowed an amount of time, known as the credit period, in which to pay. the credit period usually begins which the data of the sale as shown on the invoice. if payment is due within a stated number of days after the date of the invoice, such as 30 days, the terms are net 30 days. these terms may be written as n/30. if payment is due by the end of the month in which the sale was made, the terms are written as n/eom.
销售商品的成本是用扣除手中的商品在期末的商品可供出售。手中的商品在期末是用带盘点库存在hand.该方法确定销售商品的成本及存货称为周期性的会计方法对商品inventory.周期库存方式下,库存记录不显示金额可供出售或卖出的period.相较之下,在永续盘存法对商品存货和会计的accounts.销售商品的成本,因此,这一数量的商品可供出售和售出量不断(永久)中披露库存记录。
本信用证条款的销售账户通常显示在发票上或发票,卖方发出的customer.的一个例子是显示在发票上展示9.如果款项在交货时,这个术语是现金或现金。否则,买方是允许的时间,称为信用期,来支付。信贷周期开始销售数据,如图所示的invoice.如果之内付款规定数量的日后的发票,比如30天的条款,这些条款days.净额1930年可能会写成n/30。如果付款本月末在销售方面,n/eom被写成的。

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销售商品的成本是用扣除手中的商品在期末的商品可供出售。手中的商品在期末是用带盘点库存在hand.该方法确定销售商品的成本及存货称为周期性的会计方法对商品inventory.周期库存方式下,库存记录不显示金额可供出售或卖出的period.相较之下,在永续盘存法对商品存货和会计的accounts.销售商品的成本,因此,这一数量的商品可供出售和售出量不断(永久)中披露库存记录。
本信用证条款的销售账户通常显示在发票上或发票,卖方发出的customer.的一个例子是显示在发票上展示9.如果款项在交货时,这个术语是现金或现金。否则,买方是允许的时间,称为信用期,来支付。信贷周期开始销售数据,如图所示的invoice.如果之内付款规定数量的日后的发票,比如30天的条款,这些条款days.净额1930年可能会写成n/30。如果付款本月末在销售方面,n/eom被写成的。

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