The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system.

定期盘存制和永续盘存制的会计入账程序是不同的.

The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system .

定期盘存制和永续盘存制的会计入账程序是不同的。

The two alternative approaches to the determination of inventory and of cost of goods sold are called the perpetual inventory system and the periodic inventory system .

有两种确定存货价值和销售成本的方法，即永续盘存制和定期盘存制。

The following entries demonstrate the recording procedures to be followed under the perpetual inventory system , as contrasted with the periodic inventory system .

下列分录对比说明了在永续盘存制和定期盘存制下，其各自应遵循的记录程序。