好英语网中文：
库存周转是指企业通过库存管理，在满足生产、销售等需求的前提下，尽可能减少库存数量，提高资金使用效率的过程。库存周转的核心在于以最少的库存量来满足生产、销售等需求，从而降低库存成本，提高企业的经济效益。
库存周转通常包括以下步骤：
- 预测需求：企业根据历史销售数据、市场需求等因素，对未来的销售情况进行预测，从而确定合理的库存量。
- 采购入库：根据预测需求，企业进行原材料、零部件等采购，并验收入库。
- 生产领料：企业根据生产计划，从库存中领取原材料、零部件等进行生产。
- 销售出库：企业将生产的产品销售给客户，并将销售数据与库存数据进行核对，以确保库存数据的准确性。
- 库存盘点：企业定期对库存进行盘点，以确保库存数量与账面数量一致。
通过以上步骤，企业可以有效地管理库存，提高库存周转率，从而降低成本、提高效益。
英文：
Inventory turnover refers to the process of enterprise inventory management to meet production, sales and other needs, while minimizing inventory levels and improving capital utilization efficiency. The core of inventory turnover is to meet production, sales and other needs with the minimum inventory, thereby reducing inventory costs and improving the economic benefits of enterprises.
Inventory turnover usually includes the following steps:
- Demand prediction: Based on historical sales data, market demand and other factors, enterprises predict future sales trends to determine reasonable inventory levels.
- Purchasing and storing: Based on demand prediction, enterprises purchase raw materials, components and other materials and store them in the warehouse after acceptance.
- Production material handling: According to production plans, enterprises withdraw raw materials, components and other materials from inventory for production.
- Sales shipment: Enterprises sell the products produced to customers, and match the sales data with inventory data to ensure the accuracy of inventory data.
- Inventory inventory: Enterprises regularly conduct inventory counts to ensure that the inventory quantity is consistent with the book value.
Through the above steps, enterprises can effectively manage inventory, improve inventory turnover rates, and thereby reduce costs and improve efficiency.
