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.
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.
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