永续盘存制

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。

Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system .

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。

The use of a perpetual inventory system for merchandise provides the most effective means of control over this important asset .

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。

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures .

在永续盘存制中，企业对各个存货的项目进行连续记录。

In the perpetual inventory system , the business keeps a continuous record for each inventory item .

使用永续盘存制的会计系统叫做成本会计系统。

Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems .

定期盘存制和永续盘存制的会计入账程序是不同的。

The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system .

第二十四条存货的核算，一般采用永续盘存制。

But in perpetual inventory system , cost of goods sold is record each time a sale is made .

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。

Acquisition of Materials : Materials inventory account rather than purchases account will be debited under a perpetual inventory system .

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 balance of the inventory account under the perpetual inventory system should give the cost of inventory on hand at any time .

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。

Moreover , when a perpetual inventory system is used , a subsidiary record is maintained for all the items in the inventory .

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。

The following entries demonstrate the recording procedures to be followed under the perpetual inventory system , as contrasted with the 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。

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 .

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。

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 .

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。

With the perpetual inventory systems , manufacturing firms often use accounts such as Materials Inventory , Wages Payable , Work in Process , and Finished Goods Inventory .

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。

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 .

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。

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 .