perpetual inventory account
英 [pəˈpetʃuəl ˈɪnvəntri əˈkaʊnt]
美 [pərˈpetʃuəl ˈɪnvəntɔːri əˈkaʊnt]
永续盘存账户
双语例句
- 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。