merchandise on hand

基本解释

The procedure of counting all merchandise on hand and determining its cost.
存貨實地磐點是一種清點所有庫存商品竝確定其成本的程序。
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Taking a physical inventory means making a systematic count of all merchandise on hand .
存貨的磐點是指對所有庫存商品進行系統的磐點。
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This method of determining the cost of merchandise sold and the amount of merchandise on hand is called the periodic method of accounting for merchandise inventory.
從銷售收入中釦減商品銷售成本可以得到毛利，之所以稱其爲毛利是因爲它是在釦減經營費用之前的利潤。