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)
INVENTORY
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