Inventory must be measured at the acquisition cost in conformity with the historical cost principle.

存货必须遵循历史成本原则按取得成本计价。

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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。

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The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

定期盘存制要求企业购入商品时，借记购货账户。

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Used merchandise retailers have a much different inventory acquisition strategy than other retailers, and that translates into different cost structures and profitability models.

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