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Periodic inventory system and perpetual inventory system. 实存制和永续盘存制。
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。
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。
To maintain perpetual inventory record in such a business would usually be too time-consuming and expensive. 因为在这类企业中如要持续采用永续盘存记录,通常是很费时间的。
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 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。
D. 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。
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。
Companies that sell products of high unit value such as automobiles and television sets usually maintain a perpetual inventory system. 出售单位价值相当高的产品如汽车和电视机的公司通常采用永续盘存制,这一制度能够随时反映库存商品的数量。
An alternative to the perpetual inventory system which eliminates the need for recording the cost of goods sold as sales occur. 定期盘存制是与永续盘存制相对应的方法，它不需要在销售发生时记录已销存货成本。
These terminals permit the use of perpetual inventory systems in many businesses that sell a high volume of low-cost merchandise. 在很多大量销售低成本商品的企业中，这种电子终端机允许使用存货的永续盘存制。
Examples of other general ledger accounts that often have subsidiary ledgers are Inventory(in a perpetual inventory system), Equipment, and Buildings. 其他总分类账户如存货（在永续盘存制下），设备，房屋等，也往往设有辅助分类账。
With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory. 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。
Some manufacturing companies use accounting systems that are based on perpetual inventories. Perpetual inventory systems can provide more accurate product costs than general accounting systems provide. 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。
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。
Companies that sell products of high unit value such as automobile and television sets usually maintain a perpetual inventory system that shows at all times the amount of inventory. 那些出售单位价值较大的商品的企业，如生产汽车和电视机的企业通常是采用永续盘存制，任何时候都能显示出存货的金额。
Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems. 使用永续盘存制的会计系统叫做成本会计系统。
detailed perpetual inventory records [经] 永续盘存明细记录
verification of perpetual inventory [经] 永续盘存的核对
Double agents live in a perpetual state of fear. 两面派永远过着提心吊胆的生活。