个别计价法

个别计价法是以每一批商品的实际进价作为计算销售成本的一种方法。采用这一方法是假设存货的成本流转与实物流转相一致，按照各种存货，逐一辨认各批发出存货和期末存货所属的购进批别或生产批别，分别按其购入或生产时所确定的单位成本作为计算各批发出存货和期末存货成本的方法。又称“个别认定法”、“具体辨认法”、“分批实际法”。

其英文为specific identification method，相关英文释义如下：

The specific identification method relates to inventory valuation, specifically keeping track of each specific item in inventory and assigning costs individually instead of grouping items together. It is useful and usable when a company is able to identify, mark, and track each item or unit in its inventory.

移动加权平均法

移动加权平均法是指以每次进货的成本加上原有库存存货的成本的合计额，除以每次进货数量加上原有库存存货的数量的合计数，据以计算加权平均单位成本，作为在下次进货前计算各次发出存货成本依据的一种方法。

其英文为weighted moving average method，相关英文释义如下：

The weighted moving average (WMA) is a technical indicator that traders use to generate trade direction and make a buy or sell decision. It assigns greater weighting to recent data points and less weighting on past data points. The weighted moving average is calculated by multiplying each observation in the data set by a predetermined weighting factor.

以下为相关双语示例，供参考：

存货发出时，汽车产品、影视剧产品、代销商品采用个别计价法，其余商品均采用移动加权平均法确定发出存货的实际成本。

When transferring out inventories, the Company determines the actual cost of automobile, film and television drama and consignment goods using the specific-identification method and of the remaining goods using the weighted moving average method.