carry-over of stock

简明释义

库存结转

英英释义

The amount of inventory or stock that is transferred from one accounting period to the next, indicating unsold goods carried forward.

在一个会计期间转移到下一个期间的库存或存货数量,表示未售出的商品被结转。

例句

1.We need to assess the carry-over of stock to plan our production schedule effectively.

我们需要评估库存结转以有效规划生产计划。

2.Inventory audits help identify discrepancies in the carry-over of stock.

库存审计有助于识别库存结转中的差异。

3.The accountant noted the carry-over of stock from last year in the financial report.

会计在财务报告中注意到了去年的库存结转

4.The manager explained how the carry-over of stock affects cash flow.

经理解释了库存结转如何影响现金流。

5.Due to high demand, the carry-over of stock was higher than anticipated this quarter.

由于需求旺盛,本季度的库存结转高于预期。

作文

In the world of business and finance, effective inventory management is crucial for the success of any organization. One key concept that plays a significant role in this domain is the carry-over of stock. This term refers to the practice of transferring unsold inventory from one accounting period to the next. Understanding how the carry-over of stock works can help businesses make informed decisions regarding their inventory levels and financial planning.When a company produces goods or purchases products for resale, it expects to sell them within a specific timeframe. However, there are instances where certain items do not sell as anticipated, leading to excess stock at the end of an accounting period. This excess inventory is what we refer to as the carry-over of stock. It is essential for businesses to accurately account for this carry-over because it affects their balance sheets and overall financial health.The carry-over of stock can have both positive and negative implications for a business. On the positive side, having a certain level of stock carried over into the next period can ensure that a company is prepared to meet future demand. For instance, if a retailer anticipates a surge in sales due to a seasonal trend, having some stock available from the previous period can help them capitalize on this opportunity without facing shortages.However, there are also drawbacks to carrying over stock. Excess inventory can lead to increased storage costs, potential obsolescence, and cash flow issues. If products remain unsold for too long, they may become outdated or lose their market value. This is particularly relevant in industries with rapidly changing trends, such as fashion or technology. Therefore, businesses must strike a balance between maintaining enough inventory to meet demand while avoiding the pitfalls of excessive carry-over of stock.To effectively manage the carry-over of stock, companies often implement various strategies. One common approach is to conduct regular inventory assessments to identify slow-moving items. By analyzing sales data and market trends, businesses can make informed decisions about which products to discount or promote to clear out excess stock. Additionally, forecasting demand accurately can help minimize the amount of inventory that needs to be carried over.Another strategy involves improving the supply chain processes. By streamlining operations and enhancing communication with suppliers, companies can reduce lead times and increase flexibility in their inventory management. This proactive approach can help prevent the accumulation of excess stock and minimize the need for a significant carry-over of stock.In conclusion, the carry-over of stock is a critical aspect of inventory management that businesses must understand and navigate effectively. While it can provide opportunities for meeting future demand, it also poses risks that can impact a company's financial performance. By employing strategic inventory management practices and staying attuned to market dynamics, organizations can optimize their inventory levels and minimize the challenges associated with the carry-over of stock. Ultimately, mastering this concept is essential for achieving long-term success in the competitive business landscape.

在商业和金融的世界中,有效的库存管理对于任何组织的成功至关重要。一个在这个领域扮演重要角色的关键概念是库存的结转。这个术语指的是将未售出的库存从一个会计期间转移到下一个会计期间的做法。理解库存的结转如何运作可以帮助企业在库存水平和财务规划方面做出明智的决策。当一家公司生产商品或购买产品进行转售时,它期望在特定的时间框架内销售这些商品。然而,有些情况下,某些商品未能按预期销售,导致在会计期末出现过剩库存。这种过剩的库存就是我们所称的库存的结转。企业准确核算这种结转非常重要,因为这会影响它们的资产负债表和整体财务健康状况。库存的结转可能对企业产生积极和消极的影响。从积极的一面来看,保持一定水平的库存在下一个时期结转,可以确保公司为未来的需求做好准备。例如,如果零售商预见到由于季节性趋势而销售激增,之前时期的部分库存可帮助他们抓住这一机会,而不会面临短缺。然而,结转库存也有缺点。过剩的库存可能导致增加的存储成本、潜在的过时风险和现金流问题。如果产品长时间未售出,它们可能会变得过时或失去市场价值。这在快速变化趋势的行业中尤其相关,例如时尚或技术。因此,企业必须在维持足够的库存以满足需求和避免过度库存的结转之间找到平衡。为了有效管理库存的结转,公司通常会实施各种策略。一种常见的方法是定期进行库存评估,以识别滞销商品。通过分析销售数据和市场趋势,企业可以就哪些产品打折或促销以清理过剩库存做出明智的决策。此外,准确预测需求可以帮助减少需要结转的库存量。另一种策略是改善供应链流程。通过简化操作和增强与供应商的沟通,公司可以减少交货时间并提高库存管理的灵活性。这种主动的方法可以帮助防止过剩库存的积累,最小化重大库存的结转的必要性。总之,库存的结转是库存管理的一个关键方面,企业必须有效理解和应对。虽然它可以提供满足未来需求的机会,但也带来了可能影响公司财务业绩的风险。通过采用战略性的库存管理实践并密切关注市场动态,组织可以优化其库存水平,最小化与库存的结转相关的挑战。最终,掌握这一概念对于在竞争激烈的商业环境中实现长期成功至关重要。