inventory valuation

基本解释

Adopting different method of inventory valuation influences the cost of goods sold and its profit.
采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。
Be responsible for production cost calculation and inventory valuation. -Prepare monthly cost and inventory analysis report.
编制月度的成本分析报告，分析并比较实际成本与标准成本的差异；
Standard cost updated on requiement, and supervise system calculation, make sure all costing and inventory valuation are on the track.
标准成本更新要求，并监督系统计算，确保所有成本和存货估价是在跑道上。

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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