The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.
这种人工盘店最终确定企业存货的正确余额,并检查永续盘存记录准确与否。
Consequently, a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period.
因而,企业在会计期末必须对存货进行实地盘点,以此来确定期末存货的成本。
Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.
取而代之的是在期末时,由企业盘点实存数,然后利用单位成本来确定出期末存货成本。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时,必须对存货进行实地盘点以确定期末存货的数量。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时,必须对存货进行实地盘点以确定期末存货的数量。
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