retailer method of pricing inventory
retailer method of pricing inventory 零售商存货定价法采用任何标准或方法确定存货价值。
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Search Results for: INVENTORY
inventory search
A complete search of an arrestee’s person before that person is booked into jail. • All possessions found are typically held in police custody. [Cases: Automobiles 349.5(12); Controlled Substances 117; Searches and Seizures 58. C.J.S. Motor Vehicles § 1334; Searches and Seizures § 77.]
inventory
inventory n. (1)财产清单 遗嘱执行人、遗产管理人或破产受托人制作的标明各项财产及其估计的或实际价值的清单。 (2)存货 财务报表中反映企业的原材料、半成品和成品的价值的那部分。存货估价通常有先进先出法和后进先出法两种方法。根据美国《统一商法典》〔U.C.C.〕第9-109条，存货指为了出售、租赁或根据服务合同而持有的货物，以及原材料、半成品和业务活动中使用或消耗的材料。 (→FIFO; LIFO)
benefit of inventory
benefit of inventory. Civil law. The principle that an heir’s liability for estate debts is limited to the value of what is inherited, if the heir so elects and files an inventory of the estate’s assets. — Also termed bénéfice d’inventaire. [Cases: Descent and Distribution 119. C.J.S. Descent and Distribution §§ 112, 114, 123.]
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inventory search
inventory search 财产清查 不是一个独立的法律概念，而是在逮捕被清查人之后、监禁之前可能采取的行政步骤。在美国，法庭决定清查是否合理时，则权衡进行财产清查对宪法第四条修正案所赋予公民的利益的侵犯与对政府合法利益的促进二者之间关系以作出判断。
inventory
inventory, n. 1. A detailed list of assets; esp., an executor’s or administrator’s detailed list of the probate-estate assets (make an inventory of the estate). • The term also sometimes denotes a divorcing spouse’s detailed list of all his or her marital and separate assets and liabilities. — Also termed inventory and appraisement. See PROBATE
inventory turnover ratio
inventory-turnover ratio. Accounting. The result of dividing the cost of goods by the average inventory. • This calculation is used to determine the effectiveness of the company’s inventory-management policy.
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physical inventory accounting method
A method of counting a company’s goods at the close of an accounting period.
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benefit of inventory
benefit of inventory (大陆法)限定继承原则；财产清单的利益 指继承人对遗产债务承担的责任以所继承遗产的价值为限的原则。该原则的适用有两个前提：一是继承人作此选择；一是继承人需将遗产清单登记备案。又作benefice a d’inventaire。
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