perpetual inventory system
英 [pəˈpetʃuəl ˈɪnvəntri ˈsɪstəm]
美 [pərˈpetʃuəl ˈɪnvəntɔːri ˈsɪstəm]
永续盘存制
双语例句
- 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。 - 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。 - 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。 - 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。