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。
A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date. 永续盘存制是一种对商品销售经济业务永远保持其存货和已销商品成本帐户现实记录的会计核算制度。
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