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：在永續磐存制下，將借記材料磐存賬戶而非購料賬戶。原料和工廠用物料都包括在磐存賬戶中。
www.cn-teacher.com
In a cost accounting system, perpetual inventory controlling accounts and subsidiary ledgers are maintained for direct materials, work in process, and finished goods inventories.
在成本會計系統中，直接材料、在産品、産成品等賬戶隨時記錄所有涉及該賬戶的增減變動，所以各賬戶餘額即爲現有存貨的數額。
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.
在永續存磐制度下，商品存貨和銷售貨物的成本帳戶通常顯示存貨和一段時間內銷售貨物的縂成本的平衡。