Question

翻译这几个英语作业的问题，有关财务方面的

1.What does inventory refer to?What does the cost of inventory consist of ?
2.How is inventory is account for?
3.What methods are usually used to assign the cost of inventory?
4.Could you apply these methods into the actual practice?
5.Can you understand the meaning of Short-term investment ,Shareholder,limited company(PLC,LTD)and marketable security?
6.As a stockholder, what rights do you have?Which class of stockholder takes the greater risk?

有能力的，英语和财务基础较好的，最好也顺便用英语答一下。
不准用翻译机

Answer 1

1、存货指的是什么？存货成本包含了那些部分？
2、存货在会计中被记作什么？（这话比较难翻译，意思就是存货被当作什么东西，资产还是负债还是所有者权益）
3、分配存货成本的一般方法有那些？
4、你能在实际的操作中应用这些方法吗？
5、你能理解以下词语的涵义吗？短期投资，股东，有限公司（股份有限公司，有限公司）和可出售证券。
6、作为一个持股人，你有哪些权利？哪一类持股人承担的风险最大？

Answer 2

Inventory refers to the raw materials, work-in-process goods and completely finished goods that are considered to be the portion of a business's assets that are ready or will be ready for sale.
The cost of inventory consists of capital, warehousing, depreciation, insurance, taxation, obsolescence, and shrinkage costs.
LIFO
Under the LIFO method, the last inventory items acquired or added to inventory are the first sold. For example, imagine you acquired three lots of goods during a financial year -- 1,000 items at $1 each, then 1,000 at $2 each and then another 1,000 at $3. Before this year, you had no inventory. During the year, you sell 2,500 items. Your ending inventory would be valued at $500 because the remaining 500 goods are valued at the price for the first 1,000 items. This is because the "last in" -- the last 2,500 items you bought for inventory -- were the "first out," or the first to sell, leaving your older, less expensive, items still in inventory.

Average Cost
The average-cost method involves averaging the costs to acquire the goods in inventory, then applying the expense to each item sold and each item that remains in inventory. Using the example above, the inventory value at year's end would be $1,000. The weighted average price is $2, or $6,000 for all of the purchases during the year divided by 3,000 items. Multiply that price by 500 items and you arrive at the inventory value.

Answer 3

1.存货是什么？存货成本由哪些部分组成？
2.存货的会计分录代码是什么？
3.存货成本的核算方法通常有哪些？
4.你能否把这些方法运用到实务上？
5.你能否理解短期存货、长期股权、有限公司和有价证券的含义？
6.作为股东，你有什么权力？哪类股东的风险最大？