periodic inventory system

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。

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periodic inventory system and perpetual inventory system.

实存制和永续盘存制。

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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。

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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。

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businesses such as office supply outlets, restaurants, and small department stores also use the periodic inventory system .

其他企业，如办公设备终端销售公司，旅馆和小型的百货商店都采用定期盘存制。

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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.

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accounts for a periodic inventory system, chart of

定期盘存制账户定期盘存制会计科目表

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