我们将继续讲解如何管理内部使用库存，管理那些被用来进行库存计数的实际盘存。 一种转移物料的方法。
We will continue our discussion with managing internal use of the inventory, managing physical inventory that can be used to perform stock counting, and a way to migrate the existing material.
原料和工厂用物料都包括在盘存账户中。
Both raw materials and factory supplies are included in the inventory account.
材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。
Acquisition % of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
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