perpetual inventory account

用法例句

The article analyses the significance of the differences in the chronological order and calculating times between the perpetual inventory system and the periodic inventory system in accounting for the cost of goods sold and the ending inventory cost.

分析了永续盘存制与定期盘存制在计算销售成本和期末存货成本存在的时间顺序和计算次数上的差别,认为我国的会计实务应该体现这种差别,从会计的明晰性原则看,更便于人们理解与利用永续盘存制与定期盘存制。

The Applying of Capital Perpetual Inventory Method in China;

资本永续盘存法及其国内应用

Using the perpetual inventory method(PIM),this paper calculates R&D Capital stock and physical capital stock of Chinese high-tech industries.

本文采用永续盘存法(PIM)测算了中国高技术产业的研发资本和物质资本存量,并利用扩展 Cobb-Douglas 生产函数模型对高技术产业研发资本与生产率增长的关系、研发资本产出弹性的行业差异进行了实证检验。

Through systematically studying on perpetual inventory method s theoretical bases, it sincerely handles and analyzes from four angles, i.

通过系统研究永续盘存法的理论基础,从经济折旧率选择、基年资本存量估计、当年投资额选取和投资品价格指数的选择四个方面进行了处理和研究,从而估算了农村道路、自来水设施和电力设施1990～2006各年年末所形成的资本存量,以期为后续研究提供比较全面和准确的数据基础。

Perpetual inventory systems can provide more accurate product costs than general accounting systems provide.

有些企业的会计系统以永续盘存制为基础,永续盘存制比实地盘存制能提供更为详细的信息。

The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system.

定期盘存制和永续盘存制的会计入账程序是不同的。

Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called cost accounting systems.

使用永续盘存制的会计系统叫做成本会计系统。

In the perpetual inventory system, the business keeps a continuous record for each inventory item.

在永续盘存制中,企业对各个存货的项目进行连续记录。

The balance of the inventory account under the perpetual inventory system should give the cost of inventory on hand at any time.

在永续盘存制下存货账户的余额应给出任何一时点的存货成本。

To maintain perpetual inventory record in such a business would usually be too time-consuming and expensive.

因为在这类企业中如要持续采用永续盘存记录,通常是很费时间的。

Moreover, when a perpetual inventory system is used, a subsidiary record is maintained for all the items in the inventory.

此外,当采用永续盘存制时,对存货中的所有项目都应有明细记录。

Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.

无论是采用永续盘存制还是定期盘存制都需要对实物进行定期盘点。

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.

主要有两种确定存货价值和销货成本的会计制度,即永续盘存制和定期盘存制。

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.

成本会计系统通过使用永续盘存制定期提供产品的单位成本。

The use of a perpetual inventory system for merchandise provides the most effective means of control over this important asset.

对商品采取永续盘存制为控制这一重要资产提供了更有效的办法。

The following entries demonstrate the recording procedures to be followed under the perpetual inventory system, as contrasted with the periodic inventory system.

下列分录对比说明了在永续盘存制和定期盘存制下,其各自应遵循的记录程序。

A Study of the Perpetual Inventory Method in Estimating Social Capital Stock:A Perspective of National Accounting

社会资本存量估算中永续盘存法的应用研究——基于社会资本估算的国民核算视角

With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory.

因分批法是以永续盘存制为基础,各种成本通过原材料、应付工资、在产品、产成品等账户来核算。

"all-time"refers to Uni-President's pursuit for the long-lasting lives and development.

「永为」是指统一企业追求永续生存和发展。

Q: Yet, the problem of permanency, of continuity of being, is not solved.

但、永久持续地存在这个问题仍未解决。

In the periodic inventory system, the business does not keep a continuous record of the inventory on hand.

在定期盘存制中,企业并不保持存货的连续记录。

I believe that man will not merely endure, he will prevail.

我相信人类不仅能延续。 而且能战胜一切而永存。