法律英语词汇“Periodic inventory method”的翻译、意思、用法、释义-法律词典

单词	Periodic inventory method
释义	定期盤存制 An inventory accounting procedure that records inventory acquisitions as purchases in an expense account rather than an inventory account. The cost of inventory on hand is calculated and recorded in an inventory account after the periodic physical inventory count or stocktake at the end of the period. The cost of goods available for sale is computed by adding the inventory on hand at the beginning of the period to the purchases made during the period. The cost of goods sold is determined by deducting the cost of the physical inventory at the end of the period from the cost of goods available for sale. This method can be contrasted to the perpetual inventory method. Also known as ‘physical inventory method’. See also Perpetual inventory method; Trading stock. 一種記錄存貨的會計程序，將採購獲得的存貨記錄在費用支出帳戶，而非記錄在存貨帳戶。現有存貨的成本在定期盤點後或在期末盤點後才記錄在存貨記錄帳戶內。可銷售貨品的成本是以整個時期的購貨加上期初的現存存貨成本來計算。已銷售貨品成本是以可銷售貨品成本減去期末存貨成本作準。這個方法有別於永續盤存制。亦稱「實物盤存制」。另見 Perpetual inventory method; Trading stock。
随便看	Inconvenient joinder Incorporate Incorporated association Incorporated joint venture Incorporation Incorporation by notice Incorporation by reference Incorporation by signature Incorporation of terms Incorporeal hereditament In court immunity Incriminate Incriminating evidence In curia Incurred Incurring a debt Indebitatus assumpsit Indebted Indecent Indecent assault Indecent exposure Indecent or scandalous question Indecent publication Indefeasibility of title Indefeasible

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