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Inventory serves as the intermediary link between procurement and sales, and the quantity of a product's inventory is influenced by both procurement and sales, continuously changing with the occurrence of inbound and outbound activities. Which of the following statements regarding inventory is correct?
A. The quantity of inventory at the beginning of a unit of time is referred to as the initial inventory.
B. The quantity of inventory at the end of a unit of time is referred to as the ending inventory.
C. If the purpose of analysis is to assess a company's short-term solvency, the numerator of the inventory turnover ratio should use the cost of goods sold.
D. Inventory turnover days refer to the number of days it takes for a company to acquire inventory and consume or sell it.
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If the purpose of analysis is to assess a company's short-term solvency, the numerator of the inventory turnover ratio should use the company's net sales revenue instead of the cost of goods sold.

正确答案是:A、B、D。

以下是对每个选项的专业分析:

A: 初始库存是指在一个时间单位开始时的库存量。这是正确的,因为初始库存反映了在一个特定时间点(通常是一个会计周期的开始)时,公司拥有的库存量。

B: 期末库存是指在一个时间单位结束时的库存量。这也是正确的,因为期末库存反映了在一个特定时间点(通常是一个会计周期的结束)时,公司剩余的库存量。

C: 如果分析的目的是评估公司的短期偿债能力,库存周转率的分子应该使用销售成本。这是不正确的。库存周转率的分子通常使用销售成本,而不是评估短期偿债能力的指标。评估短期偿债能力通常使用流动比率或速动比率,而不是库存周转率。

D: 库存周转天数是指公司从获取库存到消耗或销售库存所需的天数。这是正确的。库存周转天数是评估公司库存管理效率的重要指标,计算方法通常是用365天除以库存周转率。