1、A realistic estimate of ending inventory is essential in scheduling production requirements.
一個(gè)現(xiàn)實(shí)的存貨預(yù)估是安排生產(chǎn)的根本。

2、Ending inventory is valued on the basis of prices paid for the units first acquired.
期末存貨根據(jù)最先購(gòu)入存貨所支付的價(jià)格計(jì)價(jià)。

3、Hence the ending inventory consists of old goods in the earliest purchase.
因而，期末存貨是由早期購(gòu)買的商品構(gòu)成。

4、However, it consequently prices the ending inventory at the older, less realistic unit price.
然而，這就必然會(huì)按照較早的、更缺乏現(xiàn)實(shí)意義的單位價(jià)格來(lái)對(duì)期末存貨計(jì)價(jià)。

ending inventory翻譯