conservatism 稳健原则

consistency principle 一致性原则

cost of goods avaliable for sale 可供销存货成本

days' sales in inventory 存货周转天数

disclosure principle 披露原则

FIFO method 先进先出法

gross profit method 毛利润法

inventory costing method存货计价方法

inventory turnover 存货周转率

LIFO method 后进先出法

LCM rule（lower-of-cost-or-market rule）成本与市价孰低法

materiality concept 重要性原则

specific identification method 个别计价法

weighted-average method 加权平均法