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.
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.
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.
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.
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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