en

specific identification method

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1145668 Last modified 10.06.2026
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Domain accountancy & debiting
  • varude kulupõhine arvestusmeetod, mis lähtub varude tegelikust liikumisest
  • an inventory cost accounting method based on the actual movement of inventory
tükimeetod
Usage examples
  • Varude hindamisel tükimeetodiga lähtutakse varude tegelikust liikumisest. Tükimeetodi rakendamine on mõeldav näiteks siis, kui müüakse piiratud koguses ja sortimendis kalleid kaupu, mida saab identifitseerida soetamise hetkest kuni müügimomendini. Näiteks sõidukid, maalid, haruldased raamatud jms.
specific identification method
Usage examples
  • The specific identification method introduces a high degree of accuracy to the cost of inventory, since the exact cost at which something was purchased can be recorded in the inventory records, and charged to the cost of goods sold when the related item is sold.

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