1.
The period inventory system is also called the physical inventory system because it relies on the actual physical count of inventory.
定期盘存制由于需要依靠实地盘点,因而亦称为实地盘点制。
2.
In the periodic inventory system, the business does not keep a continuous record of the inventory on hand.
在定期盘存制中,企业并不保持存货的连续记录。
3.
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。
4.
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。
5.
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时,必须对存货进行实地盘点以确定期末存货的数量。
6.
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。
7.
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。
8.
In the periodic inventory system, the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand.
在定期盘存制下,在资产负债表日的存货金额是通过对期末存货的清点和计价来确定的。
9.
To use the period inventory system effectively, the manager must be able to control inventory by visual inspection.
为了有效使用定期盘存制,企业经理必须能够通过目测来控制存货。
10.
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。
11.
The period inventory system is typically used to account for inventory items that have a low unit cost.
定期盘存制主要用于对单位成本较低的行货项目进行会计处理。
12.
All inventories shall be taken stock periodically.
各种存货应当定期进行清查盘点。
13.
disk file addressing
磁盘存储器定址;磁盘文件定址;磁盘文件访问
14.
In order to preserve the integrity of stock quantities, materials in stores are checked regularly.
货仓的物料,要定期盘查,以保证存货数量没有误差。
15.
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。
16.
The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
企业可以直接从账面上确定出期末存货成本和本期销货成本,而不需盘点存货数量。
17.
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
因而,企业在会计期末必须对存货进行实地盘点,以此来确定期末存货的成本。
18.
Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.
取而代之的是在期末时,由企业盘点实存数,然后利用单位成本来确定出期末存货成本。