The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account. 定期盘存制要求企业购入商品时,借记购货账户。
Businesses that purchase merchandise for resale to others are normally exempt from paying sales taxes on their purchases. 购买商品用于转售的商家通常在购买时被免除营业税。分期付款购买商品有它的利弊。