定期盘存制要求企业购入商品时，借记购货账户。
The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.
在定期盘存制中，企业并不保持存货的连续记录。
In the perpetual inventory system, the business keeps a continuous record for each inventory item.
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。
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。
The period inventory system is typically used to account FOR inventory items that have a low unit cost.
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。
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。
The period inventory system is also called the physical inventory system because it relies on the actual physical count of inventory.
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。 收藏。
To use the period inventory system effectively, the manager must be able to control inventory by visual inspection.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
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