perpetual inventory
英 [pəˈpetʃuəl ˈɪnvəntri]
美 [pərˈpetʃuəl ˈɪnvəntɔːri]
永续盘存
双语例句
- With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory.
因分批法是以永续盘存制为基础，各种成本通过原材料、应付工资、在产品、产成品等账户来核算。 - Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.
无论是采用永续盘存制还是定期盘存制都需要对实物进行定期盘点。 - The following entries demonstrate the recording procedures to be followed under the perpetual inventory system, as contrasted with the periodic inventory system.
下列分录对比说明了在永续盘存制和定期盘存制下，其各自应遵循的记录程序。 - But in perpetual inventory system, cost of goods sold is record each time a sale is made.
第二十四条存货的核算，一般采用永续盘存制。 - It provides context perpetual inventory by date and goods, and history of perpetual inventory as well.
它提供了日期和货物的范围内永续盘存和永续盘存的历史，以及。 - The use of a perpetual inventory system for merchandise provides the most effective means of control over this important asset.
对商品采取永续盘存制为控制这一重要资产提供了更有效的办法。 - Provide less up to date information than a perpetual inventory control system.
与持久的采购控制系统相比，提供较少的即时信息。 - System provided context based perpetual inventory by date and material, and history of perpetual inventory as well.
根据系统提供的背景材料的日期和永续盘存和永续盘存的历史，以及。 - Moreover, when a perpetual inventory system is used, a subsidiary record is maintained for all the items in the inventory.
此外，当采用永续盘存制时，对存货中的所有项目都应有明细记录。 - The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system.
定期盘存制和永续盘存制的会计入账程序是不同的。 - In the perpetual inventory system, the business keeps a continuous record for each inventory item.
在永续盘存制中，企业对各个存货的项目进行连续记录。 - And the firm soil win of the watery main, Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.
坚实的陆地也进占大海的地盘，无论是采用永续盘存制还是定期盘存制都需要对实物进行定期盘点。 - Acquisition of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。 - The balance of the inventory account under the perpetual inventory system should give the cost of inventory on hand at any time.
在永续盘存制下存货账户的余额应给出任何一时点的存货成本。 - Perpetual inventory systems can provide more accurate product costs than general accounting systems provide. Manufacturing firms may use accounting systems that are based on periodic inventories.
有些企业的会计系统以永续盘存制为基础，永续盘存制比实地盘存制能提供更为详细的信息。 - The two major alternative accounting systems for determining the value of inventory and the cost of goods sold are called the perpetual inventory system and the periodic inventory system.
主要有两种确定存货价值和销货成本的会计制度，即永续盘存制和定期盘存制。 - Under the perpetual inventory system, as merchandise is purchased, its cost is debited to an inventory account; as merchandise is sold, its cost is transferred out of inventory account and into a cost of goods sold account.
在永续盘存制下，当购入商品时，将其成本借记存货账户。当出售商品，其成本从存货账户转至销货成本账户。 - Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.
成本会计系统通过使用永续盘存制定期提供产品的单位成本。 - What procedures are in place to ensure that the perpetual records and general ledger agree with the physical ( cycle) inventory counts?
采取什么程序以保证长期的记录、总帐和实物盘点相符？ - To maintain perpetual inventory record in such a business would usually be too time-consuming and expensive.
因为在这类企业中如要持续采用永续盘存记录，通常是很费时间的。 - A Study of the Perpetual Inventory Method in Estimating Social Capital Stock: A Perspective of National Accounting
社会资本存量估算中永续盘存法的应用研究&基于社会资本估算的国民核算视角 - Capital and knowledge are computed with Perpetual Inventory Method, and give attention to stock and additional.
资本投入和知识投入采用了永续盘存法，这种方法的好处在于同时考虑了存量和增量的影响。 - Perpetual Inventory Method is the basic tool for capital stock accounting.
永续盘存法是资本存量核算的基本工具。 - The Applying of Capital Perpetual Inventory Method in China
资本永续盘存法及其国内应用 - Through the review of human capital measurement methods, we choose the invest-cost method to estimate the human capital by educational investment formation, and further apply the perpetual inventory method to estimate the stock of human capital in China.
通过对人力资本计量方法的评述，本文选择投资成本法估算了教育投资形成的人力资本，并进一步利用永续盘存法估计了我国的人力资本存量。