“perpetual inventory system”造句,怎麼用perpetual inventory system造句
In the perpetual inventory system, the business keeps a continuous record for each inventory item.
The following entries demonstrate the recording procedures to be followed under the perpetual inventory system, as contrasted with the periodic inventory system.
The two major alternative accounting systems for determining the value of inventory and the cost of goods sold are called the perpetual inventory system and the periodic inventory system.
With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory.
This system is called perpetual inventory system.
Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.
Companies that sell products of high unit value such as automobiles and television sets usually maintain a perpetual inventory system.
perpetual inventory system
Acquisition % of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system.
Under the perpetual inventory system, as merchandise is purchased, its cost is debited to an inventory account; as merchandise is sold, its cost is transferred out of inventory account and into a cost of goods sold account.
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