第二十三条存货应当按照实际成本登记入帐。

Article 23 Inventory shall be accounted for at historical cost.

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同一会计期间所取得的收入以及与其相关联的成本、费用，应当在同一会计期间登记入帐。

Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses.

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相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。

In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.

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