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

单词	Perpetual inventory method
释义	永久清單方法 An inventory accounting procedure which records inventory acquisitions and disposals in the inventory account at the time that the transactions occur. The perpetual inventory method is distinguished from the periodic inventory method and provides a continuous inventory record showing the physical quantity of trading stock and its equivalent value which is available as stock on hand. Inventory disposals and losses are transferred to the cost of goods sold account from the inventory account. See also Periodic inventory method; Trading stock. 進行交易時記錄清單帳目的獲取和處理的一種清單會計程序。永久清單方法提供一個連續性的清單紀錄，顯示實質營業存貨量及現有存貨的等值，有別於定期清單方法。清單的處理及虧損將由清單的帳目轉撥至賣出貨物成本的帳目。另見 Periodic inventory method; Trading stock。
随便看	Failure to give evidence Failure to report an accident Failure to traverse allegation Failure to warn Fair basis Fair comment Fair dealing Fair rent Fair trial Fair wear and tear False accounting False accusation False advertising False entry in bank book False impersonation False imprisonment False instrument Falsely represent False name False pretence False representation False testimony False trade description Falsify Family

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