perpetual inventory system

基本解釋

Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
材料的取得：在永續(xù)盤(pán)存制下，將借記材料盤(pán)存賬戶(hù)而非購(gòu)料賬戶(hù)。原料和工廠(chǎng)用物料都包括在盤(pán)存賬戶(hù)中。
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In a cost accounting system, perpetual inventory controlling accounts and subsidiary ledgers are maintained for direct materials, work in process, and finished goods inventories.
在成本會(huì)計(jì)系統(tǒng)中，直接材料、在產(chǎn)品、產(chǎn)成品等賬戶(hù)隨時(shí)記錄所有涉及該賬戶(hù)的增減變動(dòng)，所以各賬戶(hù)余額即為現(xiàn)有存貨的數(shù)額。
Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.
在永續(xù)存盤(pán)制度下，商品存貨和銷(xiāo)售貨物的成本帳戶(hù)通常顯示存貨和一段時(shí)間內(nèi)銷(xiāo)售貨物的總成本的平衡。