南yi-
This section introduces inventory cost flow assumptions.
本部分介绍库存成本流动假设
Assume that three identical units are purchased separately at the following three dates and costs: May 1 at $45, May 3 at $65, and May 6 at $70.
假设在以下三天以列明价格分别买入三个相同的单位：5月1日 45美金；5月3日65美金，5月6日70美金
One unit is then sold on May 7 for $100.
而后将一单位以100美金的价格于5月7日售出
Exhibit 6.2 gives a visual layout of the flow of costs to either the gross profit section of the income statement or the inventory reported on the balance sheet for FIFO, LIFO, and weighted average.
Exhibit 6.2形象地表示出了成本的流动，既表示了损益表中的毛利润部分又展示了用先进先出，后进先出，加权平均法计算出的资产负债表中的存货。
FIFO assumes costs flow in the order incurred.
先进先出法假设成本流动是按（正向）顺序产生的
The unit purchaced on May 1 for $45 is the earliest cost incurred—it is sent to cost of goods sold on the income statement.
5月1日以45美金买入的单位是最早发生的成本-将它归入损益表中售出货物成本当中
The remaining two units ($65 and $70) are reported in inventory on the balance sheet.
剩下的两个单位（价格分别为65美金及70美金）记入资产负债表的存货项当中
LIFO assumes costs flow in the reverse order incurred.
后进先出法假设成本流动是按相反的方向产生的
The unit purchased on May 6 for $70 is the most recent cost incurred—it is sent to cost of goods sold on the income statement.
5月6日以70美金购买的单位是最近发生的成本-将它归入损益表中售出货物的成本项当中
The remaining two units ($45 and $65) are reported in inventory on the balance sheet.
剩下的两个单位（价格分别为45美金和65美金）记入资产负债表的存货项当中
Weighted average assumes costs flow at an average of the costs available.
加权平均法假设成本流动是可用成本的平均值
The units available at the May 7 sale average $60 in cost, computed as ($45 + $65 + $70)/3.
5月7日可用单位以平均60美金的成本售出，计算公式为($45 + $65 + $70)/3.
One unit"s $60 average cost is sent to cost of goods sold on the income statement.
一单位60美金的平均成本发入损益表中售出货物的成本项当中
The remaining two units" average costs are reported in inventory at $120 on the balance sheet.
剩下两个单位的平均成本以120美金记入资产负债表的存货项目当中
问题补充：
Cost flow assumptions can markedly impact gross profit and inventory numbers.
成本流假设能够显著地影响到毛利润和存货量
Exhibit 6.2 shows that gross profit as a percent of net sales ranges from 30% to 55% due to nothing else but the cost flow assumption.
按成本流动假设，Exhibit 6.2将毛利润表示为净销售额的百分比，范围从30%到50%（这里的Exhibit 6.2是个啥专有名词吧，我不知道是什么，就这么摆着了）
Compute inventory in a perpetual system using the methods of specific identification, FIFO, LIFO, and weighted average.
用个别计价法、先进先出法、后进先出法和加权平均法在永续存货系统中计算存货
The following sections on inventory costing methods use the perpetual system.
以下使用到库存成本计算法的部分在永续存货系统下计算
Appendix 6A uses the periodic system.
附录6A使用周期系统
An instructor can choose to cover either one or both inventory
教师可以选择任意一种存货或两种存货给学生做练习
我也不是会计专业的 上面的就当是参考吧~~~
贝贝-
楼上基本翻译对了。
补充：
Exhibit 6.2 应该是书中的图例6.2.
cost of goods sold 销售成本
Exhibit 6.2 shows that gross profit as a percent of net sales ranges from 30% to 55% due to nothing else but the cost flow assumption.
如Exhibit 6.2所示，毛利占净销售额的百分比的范围在30%到50%之间，就是由于成本流假设的影响。
perpetual system 永续盘存制
periodic system. 实地盘存制
北境漫步-
存货成本流动假设