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  北京会计专硕MPAcc复试英语专业词汇：Beginning inventory | 会计英语

Beginning inventory is the dollar value of all inventory held by a business at the start of an accounting period, and represents all the goods a business can put toward generating revenue.

期初存货是企业在一个会计期间开始时所持有的所有存货的美元价值，代表了企业能够用来产生收入的所有货物。

The basic formula for calculating ending inventory is: Beginning inventory + net purchases – COGS = ending inventory. Your beginning inventory is the last period's ending inventory. The net purchases are the items you've bought and added to your inventory count.

计算期末存货的基本公式是:期初存货+净采购-销货成本=期末存货。你的期初存货是上一期期末存货。净购买是指你已经购买并添加到你的库存中。

Inventory itself is not an income statement account. Inventory is an asset and its ending balance should be reported as a current asset on the balance sheet. However, the change in inventory is a component of in the calculation of cost of goods sold, which is reported on the income statement. 

存货本身不是损益表帐户。存货是一种资产，其期末余额应在资产负债表上作为流动资产报告。然而，存货的变化是销售成本计算的一个组成部分，在损益表中报告。

Beginning inventory is the recorded cost of inventory in a company's accounting records at the start of an accounting period. Beginning inventory is an asset account, and is classified as a current asset.

期初存货是在一个会计期间开始时在公司会计记录中记录的存货成本。期初存货是一个资产账户，被归类为流动资产。