求翻译：期末存货按成本与可变现净值孰低计价，并按单个存货项目提取存货跌价准备，计入当期损益。是什么意思？

Ending inventory at cost and net realizable value pricing, and press a single inventory item of inventories for diminution in value through profit or loss.

Closing inventory at cost and net realisable value is low, and extracted as a single inventory item stock prices, for the profit.

正在翻译，请等待...

Ending inventory at the lower of cost and net realisable value pricing, and provision for extraction by a single inventory item in stock, included in the current profits and losses.

The end of the period stores goods according to the cost and the invariable present net worth shu low idea price, and falls in price the preparation according to the single goods in stock project extraction goods in stock, includes works as time profit and loss.