散步路公司使用定期盘存方法。
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.
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.
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