公式或方程式(Formula or Equation)
| Weighted Average Cost per Unit,WACOPU | 加权平均单位成本,加权平均成本 |
| beginning inventory cost,BIC | 期初库存成本,期初存货成本 |
| beginning inventory,BI,initial inventory,II,opening inventory,OI,beginning stock,BS,initial stock,IS,opening stock,OS | 期初库存,期初存货 |