perpetual inventory system“永续盘存制”。整个会计期间作为一个单一的时期,假定所有销售发生时记录,这样,每发生一笔销售业务,就要计算一次销货成本,因此,每一笔销售发生时的销货成本,并非整个会计期间的最近的购货成本。在该盘存制度下,企业能随时掌握销货成本和存货的数量,但盘存成本较高,一般用于价格相对较为昂...
In a perpetual inventory system, the merchandise inventory account must be closed at the end of the accounting period. A. 正确 B. 错误 如何将EXCEL生成题库手机刷题 > 下载刷刷题APP,拍照搜索答疑 > 手机使用 分享 反馈 收藏 举报 参考答案: B 复制 纠错 举一反三 苯可以与()发生卤代反应。
In a perpetual inventory system, when the goods in WIP are completed, their cost will be moved from the WIP account into the Finished Goods Inventory account. The cost of a manufacturer’s work-in-process inventory are to be disclosed in the company’s financial statements. Example of Work-...
A perpetual inventory system tells managers: A. the exact quantity of each product in storage. B. how much money has been spent on a given product during a given time period. C. the quantity of each product that should be in storage. D. which products will likely need to be reordered ...
Business Inventory What accounts are used in a periodic inventory system but not in a perpetual inventory system?Question:What accounts are used in a periodic inventory system but not in a perpetual inventory system?Inventory Management:As businesses and enterprises hold l...
In order for a perpetual inventory count system to provide satisfactory evidence of year-end inventory levels it is essential that management maintains adequate inventory records and investigates and corrects all material differences between the inventory records and the physical counts. It is also ...
aThe cost of maintaining a perpetual inventory system is not small, as all inventory items must be recorded when bought and when sold and the cost shown in the inventory system must be kept current. 维护一个永续盘存系统的费用不是小的,因为必须记录所有库存项目,当买时,并且,当卖和必须保持在库存...
Compute inventory in a perpetual system using the methods of specific identification,FIFO,LIFO,and weighted average.用个别计价法、先进先出法、后进先出法和加权平均法在永续存货系统中计算存货The following sections on inventory costing methods use the perpetual system.以下使用到库存成本计算法的部分在永续...
Answer to: When making a purchase of merchandise on credit using a perpetual inventory system is the purchase first recorded in the purchases...
This paper presents the Perpetual Inventory Control System that is being implemented in the Pottstown Plant of the Spicer Universal Joint Division, Dana Corporation. This Perpetual Inventory System began in February, 1971, and the writer became responsible for the system in October, 1973. The writer...