《物流专业英语》
电子教案
Unit 17
Inventory management 库存管理
授课日期
_______年___月___日
授课教师 授课专业/班级
讲授单元 单元讲授时长 讲授内容
______专业______班级
Unit 17 二学时 物流术语、课文、课堂练习
教学任务：

掌握本单元的物流专业术语 掌握本单元的核心概念 熟悉本单元的常用物流英语表达法 熟悉本单元的物流流程
The costs of holding stock include the following elements: Storage costs – heat, light, rates and depreciation for stores buildings Staff costs – manpower for running stores Maintenance of stock record – administrative and system costs, including stocktaking and checking Security and insurance Stock deterioration Depreciation
Step 3


难点学习
理解并背诵核心概念 学习时间5分钟
课堂教学之——
Step 4


课文学习

理解课文的意思 对难句进行语法和结构讲解 学习时间30分钟
课文学习提示：

教师在讲解课文时，除对课文进 行翻译之外，还要顺带讲解一下 难句的语法结构。
Inventory management 库存管理
Cost price - The actual purchase prices are used. This is simple in
principle, but not straightforward in practice. This is because different batches of the same item are likely to have been received into stock at different purchase prices. This method avoids the need for purchase price variance accounts being maintained, but it results in the comparisons of cost and budgets being unrealistic.
◦ ◦ ◦
供制造用的生产材料(原材料和部件) 用于修理和维护活动的备用件和易耗品 准备给最终客户交货的成品
Another factor is the possibility of cost reduction by taking advantage of bulk discount from suppliers. By having in bulk, we accept a relatively high level of stocks in exchange for a reduction in the purchase price. 另一个因素是有可能通 过利用来自供应商 的批量折扣来降低 成本，通过批量持 有，我们接受了相 对高一些的库存量， 以换取采购价格的 降低。
第一部分 Section 1
本单元核心术语 Core terms
inventory 库存 stockholding costs 库存持 有成本 storage costs 储存成本 stock deterioration 库存损 耗 depreciation 贬值


stocktaking 库存盘点，清点 physical assets 有形资产
第二部分 Section 2
本单元核心概念 Core concepts
What is inventory?
什么是库存？
Inventory refers to stocks of
anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory.
库存的目的 持有库存的一个理由是，在需要物料时，就可以方便地获得。 需要获得什么样的物料将取决于公司或行业的类别，但可 能包括：
◦ ◦ ◦
production materials (raw materials and components) to support manufacture spares and consumables for repair and maintenance activities finished products ready for delivery to the final customer

库存是指做业务时所存储的任何
必要的东西。原材料、加工中的物 料和成品都代表着不同形式的库存。
课堂教学之——
Step 1

单词领读
由教师当堂领读生词 纠正学生的发音 领读完之后给学生留出5分钟的 时间来温习单词。
课堂教学之——
Step 2


重点内容
掌握核心术语 学习时间5分钟
课堂教学之——
这些项目属于可控制成 本，可以用来检测 库存持有过程的管 理效率。
以上内容为 所应完成的内容
第一学时内
课堂教学之——
Step 5 阅读材料
提示：这部分内容由教师指
导，学生自学。以提高学生的自 主学能力。
Pricing methods 定价策略
There are various methods of pricing that can be used; see below. Only in the cost price method is the actual purchase price of an item used. In all other methods, stock adjustment accounts must be maintained to cater for the variances between purchase price and issue price. 有多种定价方式可以使用；见如下。只有在成本价格的方法里， 才会用到一个品种的实际采购价。在其它所有方法中，必 须维持库存调整账户以顾及采购价和出货价之间的变异。
Stockholding costs Stock is a physical asset with a certain value and an element of cost in production, but it also involves cost in receiving, holding and handling. Holding stock costs money and represents capital that could be used to invest in other areas of activity. The loss suffered by holding stock and consequently not having cash to invest elsewhere is known as an opportunity cost. 库存持有成本 库存是具有一定价值的有形资产以及生产中的一个成本要素。 持有库存需要花钱，并且也占用着本可以用来投资到其它 活动领域的资金。持有库存所遭受的损失以及因此而缺乏 在别处投资的现金就是人们所熟知的 “机会成本”。
Definition of inventory management Inventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each type represents money tied up until the inventory leaves the organization and is paid for. For this reason it is undesirable to hold greater stocks than is necessary. On the other hand, inadequate levels of stock create danger of production hold-ups or failure to meet customer demand. 库存管理的定义 库存是指做业务时所存储的任何必要的东西。原材料、加工中 的物料和成品都代表着不同形式的库存，各类库存都表示 资金的占用，直到存货离开本单位并收到付款后才不占用 资金，由于这方面的原因，人们不愿意持有大于其所需的 库存。另一方面，不适当的库存量会带来生产停顿或无法 满足客户需求的危险。
Unless inventories are controlled, they can be unreliable, inefficient, and costly. Inventory management involves the management of all aspects relating to stockholding, with the aim of providing the desired level of customer service at optimal cost.