inventory会计

【相同点】inventory是美国英语，stock是英国英语，两者都有存货的含义；【不同点】1、stock是存货，inventory指存货的清单；2、stock是库存作为东西放在那里，一堆堆的，甚至是混乱的，没有条理性，侧重于经济会计层面的“资金”性质的占用；inventory是库存被清点后的严格管控，侧重于信息的动态管理；3、有些观点认为：stock偏向于指采购进来的原材料（RM）库存；而inventory指生产出来的半成品或成品（WIP、FG）的积压库存；4、stock ------------- A supply accumulated for future use； a store.inventory -------- A detailed, itemized list, report, or record of things in one's possession, especially a periodic survey of all goods and materials in stock.5、企业对“库存”的认识大致可分为两类：（1）从成本控制的角度看，库存意味着资金的占用，据估计，一般企业的库存费用占到总费用的20%~40%，在某些行业可能比例更大。持这种观点的人大多主张库存越少越好，因为它们占用了资金而对赢利没有直接贡献。（2）从生产作业的角度看，库存是对企业产品有贡献或组成产品一部分的物资储备，它一般包括原材料、产成品、低值易耗品以及在制品等。他们担心的正是墨菲定律（Murphy）的影响，因而深信库存多些更好。“库存”在英语里也有两种表达方式：（1）inventory指以支持生产、维护、操作和客户服务为目的而存储的各种物料，包括原材料、半成品和成品等；（2）stock即为存货、积压。两种表述间细微的差别恰好与前面的两种认识有着异曲同工之妙，一般情况下，企业当然希望保持合理的inventory水平，而不是浪费资金的stock。拓展资料inventorynoun【不规则形式】 pl. -ies1[C] （建筑物里的物品、家具等的）清单；财产清单 a written list of all the objects, furniture, etc. in a particular buildingan inventory of the museum's contents博物馆馆藏清单2[U] (NAmE) （商店的）存货，库存 all the goods in a shopThe inventory will be disposed of over the next twelve weeks.在未来的十二个星期中将进行清仓处理。inventory control库存管理compare stocktaking(1)verb【不规则形式】 inventories, inventorying, inventoried, inventoried[VN] (formal) 开列清单 to make a complete list of sthI've inventoried my father's collection of prints.我把父亲收藏的图片列成了清单。stocknoun供应 supply1[U, C] （商店的）现货，存货，库存 a supply of goods that is available for sale in a shop/storeWe have a fast turnover of stock.我们的货物周转快。That particular model is not currently in stock .那种型号目前没货。I'm afraid we're temporarily out of stock .很遗憾，我们暂时脱销了。We don't carry a large stock of pine furniture.松木家具我们备货不多。2[C, U] ~ (of sth)储备物；备用物；供应物 a supply of sth that is available for useShe's built up a good stock of teaching materials over the years.这些年来她积累了大量教学资料。Food stocks are running low.贮存的食物快吃完了。a country's housing stock (= all the houses available for living in) 一个国家的住房保有量金融 finance3[U] 股本；资本 the value of the shares in a company that have been sold4[C, usually pl.] 股份；股票 a share that sb has bought in a company or businessstock prices股票价格stocks and shares股份与股票compare share n. (4)5[U, C] (BrE) 公债；公债券 money that is lent to a government at a fixed rate of interest; an official document that gives details of thisgovernment stock政府债券