perpetual inventory system

基本解释

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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In a cost accounting system, perpetual inventory controlling accounts and subsidiary ledgers are maintained for direct materials, work in process, and finished goods inventories.
在成本会计系统中，直接材料、在产品、产成品等账户随时记录所有涉及该账户的增减变动，所以各账户余额即为现有存货的数额。
Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.
在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。