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。

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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。

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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。

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