这个制度是所谓的永续盘存制度。
永续盘存法是资本存量核算的基本工具。
Perpetual Inventory Method is the basic tool for capital stock accounting.
第二十四条存货的核算，一般采用永续盘存制。
Article 24 inventory shall be accounted for using the perpetual inventory method.
使用永续盘存制的会计系统叫做成本会计系统。
Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called COST accounting systems.
与永续盘存相比较，定期盘存提供更好的存货控制。
The periodic system provides better control over inventories than a perpetual system.
使用戈德史密斯永续盘存法估算出了内蒙古实物资本存量。
Using the perpetual inventory method, this paper calculates the stock of physical capital in Inner Mongolia.
这种人工盘店最终确定企业存货的正确余额，并检查永续盘存记录准确与否。
The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.
将实际数量与预期或账面数量相比产生的损失，通常指减少永续盘存的实地盘存。
The loss generated by comparing an actual quantity to the expected or book amount; commonly refers to a physical count that reduces the perpetual inventory.
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.
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.
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.
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.
资本存量核算比较复杂，在理论与技术两个层面都存在诸多问题难以厘清。永续盘存法是资本存量核算的基本工具。
The capital stock accounting is very complicated, and there are many messy problems in both the theoretical side and the technical side.
资本存量核算比较复杂，在理论与技术两个层面都存在诸多问题难以厘清。永续盘存法是资本存量核算的基本工具。
The capital stock accounting is very complicated, and there are many messy problems in both the theoretical side and the technical side.
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