Utiliser "inventory" dans une phrase

1. check inventories, list prices, and trade-in quotes for their ZIP code or anyplace else

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2. suppliers to meet demand and noted, “We are fortunate that reserves and inventories are relatively high

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3. She was being escorted by her husband, an American Army officer assigned to the American Military Government, who was familiar with the inventories of surplus supplies and equipment held by the U

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4. inventories of companies who were going out

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5. Air quality has been one of the EPA‘s major areas to regulate but EPA administer Carol Browner stated, ―…existing emissions inventories and air quality modeling to date… simply do not provide a sufficient analytical foundations from which to draw accurate results‖

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6. The inventories of existing signs had also been understated, with only one inventory report that had been spot-checked in recent months

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7. Investment — or gross private domestic spending — consists of fixed investment and inventories

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8. Both manuals were extensive inventories

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9. Tracker had expended all his missiles, but most of the other ships still had workable inventories

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10. • Can be produced as you sell them with no need for large inventories

11. Thus, and under the control of the Time Patrol, all offensive weapons will from now on be banned from German inventories

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12. Racks of 40mile batteries would be standardized to minimize inventories at rack stations

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13. funds because excess inventories build up during unforeseen downturns

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14. Also, while the stores in this tower came supplied with full inventories, it will take us up to a year or more before our people can rebuild an extensive industrial base in New Zealand and Australia

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15. comparative values, the Bischoff closing value of inventories now appeared

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16. Not only were the inventories overstated but the examination revealed:

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17. The liquidation then stars by sailing all inventories for cash

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18. He’d allowed prisoners to write letters home and smuggled them out, too—for a price from the recipients—and he’d kept the official inventories of the property which had been confiscated from prisoners on their arrival at the camp

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19. Those official inventories had been somewhat less than accurate, since they failed to list the property he and his accomplices had diverted to their own use, and Tymahk knew he’d been careless enough to leave evidence of his actions in the camp files

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20. A buildup in pork belly inventories usually takes place at the beginning of the calendar year, resulting in lower prices

21. But as inventories are depleted, the market moves to a supply-side bias, placing upward pressure on market prices

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22. After they had accumulated large inventories of stock, they closed shop for the day and walked off the floor

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23. This is done to facilitate bank borrowings which otherwise could be effected only by the pledging of receivables or inventories as security

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24. In the latter case drastic liquidation of inventories occurred in 1930 and 1931, proceeds from which were used to retire about 80% of the bond issue through purchases in the market

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25. To what extent should write-downs of inventories and receivables be regarded as extraordinary deductions not fairly chargeable against the year’s operating results? In the disastrous year 1932 such charge-offs were made by nearly every business

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26. , in computing a long-term average, all losses on inventories and receivables must be considered part of the operating deficit of those years even though charged to surplus

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27. If the receivables and inventories were written down to an unduly low figure on December 31, 1932, this artificially low “cost price” would give rise to a correspondingly inflated profit in the following years

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28. The student of corporate reports must familiarize himself with two permissible variations from the usual accounting practice in handling inventories

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29. The estimated values in liquidation as given for White Motor are somewhat lower in respect of inventories and somewhat higher as regards the fixed and miscellaneous assets than one might be inclined to adopt in other examples

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30. We are allowing for the fact that motor-truck inventories are likely to be less salable than the average

31. The latter result was obtained through the liquidation of receivables and inventories, the proceeds of which paid off the 1929 bank loans and largely increased the cash resources

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32. A second measure of financial strength is the so-called “acid test,” which requires that current assets exclusive of inventories be at least equal to current liabilities

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33. The Stokely picture was quite different, since the large current debt had developed out of expanding inventories in an unprofitable market

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34. The postwar boom in 1919 was marked by an enormous expansion of industrial inventories carried at high prices and financed largely by bank loans

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35. Taking Losses on Inventories May Strengthen Financial Position

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36. It will be recalled that, in estimating break-up value, inventories are ordinarily taken at about 50 to 75% of the balance sheet figure, even though the latter is based on the lower of

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37. Not only was the authenticity of these profits thereby made open to question, but the situation was replete with danger because of the large bank loans contracted to finance these overvalued inventories

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38. With the stock priced at no more than the value of Comverse’s cash and inventories, the company’s ongoing business was essentially selling for nothing

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39. Finally, let us mention the choice between the FIFO (first-in-first-out) and LIFO (last-in-first-out) methods of valuing inventories

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40. In the quarter ended May 2001, Micron slashed the recorded value of its inventories by $261 million

41. Usually labeled “summary of significant accounting policies,” one key note describes how the company recognizes revenue, records inventories, treats installment or contract sales, expenses its marketing costs, and accounts for the other major aspects of its business

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42. ” However, inventories had also ballooned by $1

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43. Some of the money came from earnings and some from reduced investment in textile inventories, receivables, and fixed assets

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44. The faster the Benson and Hedges business expanded, the more difficult it was to finance its requirements for larger inventories

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45. A large quantity of current assets, especially if they consist of inventories, costs in excess of billings, or receivables from less than creditworthy customers, probably cannot help the common stock of a company that cannot meet its obligations to its creditors

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46. Take department store merchandise inventories

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47. If the department store is to be liquidated, merchandise inventories are indeed a current asset, convertible to cash within 12 months at prices that conceivably could be close to NAV, although much less than NAV may be realized if the merchandise is disposed of in a GOB (going out of business) sale

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48. On the other hand, if the department store is a going concern, merchandise inventories are a fixed asset of the worst sort

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49. The merchandise inventories have to be replaced, are hard to value, and are subject to markdowns, obsolescence, shrinkage, seasonality, and mislocation

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50. The Toyota Industries portfolio of marketable securities seems to be much more of a current asset than department store merchandise inventories even though, for GAAP or IFRS purposes, Toyota Industries’ marketable securities are not considered a current asset

51. In the case of a retail chain, which is a going concern, inventories usually are a fixed asset of the worst sort—subject to markdowns, shrinkage, obsolescence, and misplacement

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52. For a going concern, retail inventories are anything but a current asset; a retail chain had better maintain or even increase its investment in inventory if it is going to remain in operation, because such inventory is a fixed, long-term asset

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53. A breakthrough in requiring soft information probably occurred in 1976 when the SEC, for the first time, required companies with inventories and gross property, plant, and equipment aggregating more than $100 million and comprising more than 10 percent of total assets to provide supplementary data in the 10-K about estimated replacement costs (Accounting Series Release 190, dated March 23, 1976)

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54. As storage inventories have swelled (up 29 percent over last year and 35 percent versus the five year average), the demand has not been available to pick up the extra slack lying around

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55. ” The F-Score uses an algorithm that compiles data on a company’s sales, inventories, employee counts, receivables, and other factors and measures them against cash flow and assets

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56. A manufacturing firm can use lean manufacturing to cut the inventories it needs to stock, or it can make its suppliers responsible for stocking inventories

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57. For example, most restaurants need to retain very little cash on hand because their inventories are turned into cash very quickly

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58. For example, if the days payables outstanding (DPO) is 20 days, you would subtract this from 80 days to arrive at the total time it takes to convert inventories into cash, or 60 days

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59. As you can see, inventories aren’t included

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60. If something unforeseen happens to the business, real estate can be sold, receivables can be collected and inventories can be wholesaled

61. The formula essentially states that cash and short term investments are worth 100% of its value, accounts receivable should be taken at 75% of stated value because the full value may not be collected, and inventories should be taken at 50% because it would need to be heavily discounted if the business closes

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62. Convenience yield depends inversely on inventory levels, because the potential to profit from having supplies ready is greatest when inventories are low

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63. For example, agricultural commodities display a greater tendency for backwardation (S > F) just before the harvest season; low inventories imply high convenience yields, high spot prices, and steep backwardation

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64. Given OPEC’s partly monopolistic pricing power, oil exporters can adjust their production and inventories until the expected spot oil price increase just equals the risk-adjusted interest rate

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65. Fundamentally, it is useful to think that the long-run anchor for commodity prices reflects the marginal cost of production—albeit estimated with large uncertainty—while spot prices and term structure largely reflect inventories and thus demand and supply conditions, which are more cyclical

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66. Low inventories, rising spot prices, and steep backwardation all predict high near-term returns

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67. This theory highlights the role of inventories, especially for commodities that are difficult and/or costly to store

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68. Such commodities tend to have steeply backwardated term structures (the futures price is well below the spot price) due to high convenience yield of holding spot positions (inventories) that help prevent production disruptions, etc

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69. Convenience yield may also vary over time and be highest when the commodity is scarce (low inventories), resulting in an exceptionally high spot price and backwardated term structure (positive roll return)

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70. Backwardation in a commodity price term structure and high prior commodity returns tend to predict low inventories and high future returns

71. Those high returns are presumably compensation for associated higher volatility—because low inventories make prices, rather than changes in inventory, the primary shock absorber to demand and supply news

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72. Due to the uneven quality and relevance of inventory data (also published with lags and subject to data revisions), roll and carry data as well as momentum can be better proxies of “true” inventories than reported inventory levels and/or changes themselves

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73. Some agricultural futures may exhibit even greater predictability of spot price changes, given the seasonally steep backwardation associated with scarcity (low inventories) and short-lived spot price spikes

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74. Retail demand during the winter months overlap with commercial demand as distributors are accumulating inventories to meet summer supply needs

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75. Cash flow numbers are calculated from net income, depreciation, and adjustments to net income, changes in accounts receivable, changes in liabilities, changes in inventories, and changes in other operating activities

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76. Pipeline fill refers to the process of filling the distribution channels' inventories: If the product is sold to the consumer from stores, the manufacturer must produce and deliver the product to every available store outlet

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77. Inventories were up 137 percent year over year, with cost of goods up 110 percent and that from a company where inventories had grown slower than cost of goods (see Table 5

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78. Inventories were up by 153 percent with cost of goods up 106 percent in the fourth quarter and days of inventory up to 50 from the previous year's 45 (see Table 5

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79. When the March quarter was announced, inventories were up again, 180 percent, and cost-of-goods growth was 98 percent-still growing for summer tea sprees at 89 days, versus 64 a year ago

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80. But the kicker was the inventories, a confessed problem now, up again and not seasonal buildup any longer

81. Payables (via vendors) are expected to finance inventories to some extent, so Fox thought Media Vision would be only slightly cash-flow negative in 1993

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82. Inventories, management said, were mostly raw materials, only about 5 percent in finished goods

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83. That was the first of many misleading statements-when the 10Q came out, finished goods were 20 percent of total inventories, a point of note in a hot product where demand supposedly exceeds supply

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84. When the second quarter was announced, the shorts had another nasty triple-digit revenue quarter, but inventories doubled relative to cost of goods and finished goods tripled sequentially, up to almost $16 million

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85. Inventories, management said, were growing in response to a very fine second half

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86. The July 10Q had $2 million in cash; extraordinary growth in receivables, inventories, prepaids, and other assets; and cash burn from operations of $26 million in the nine months

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87. BEAM's balance sheet, meanwhile, deteriorated, with receivables and inventories mounting

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88. 37 earlier in the year-but the year showed slower cash burn, due to lower inventories and receivables, probably because of lower sales

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89. In the Wall Street Journal "Heard on the Street" column on January 4, 1990, Roger Lowenstein pointed out that same-store sales were down, inventories were up, and receivables were deteriorating

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90. "Bloated inventories and cash short," said the Wall Street Journal

91. Cash was down, total debt was up, and inventories and receivables were both climbing

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92. The asset side of the balance sheet also had inventories up 69 percent, with sales only up 19 percent and costs and earning in excess of billings on uncompleted contracts up to $185 million from $127 million in the previous year

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93. First, the financials were a dream, with debt and inventories increasing steadily

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94. The 10Q for the second quarter, when it came out in October, showed that inventories were up 147 percent, with sales up 42 percent

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95. First, one of the main clues for the initial position was inventories: up 134 percent year over year (to take out seasonality), with sales for the nine months up 42 percent

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96. In November 1987, the shorts got moral satisfaction; escalating inventories of the previous year were finally explained

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97. (How do accountants really count inventories?)

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98. Sometimes, however, the presence of a large inventory of a commodity on a balance sheet can be a good clue that the company is either speculating rather than attending to business or has lost control of inventories

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