[会计]定期盘存

periodic inventories───[会计]定期盘存

personality inventory───人格量表；人格调查表

beginning inventory───[贸易]期初存货

perpetual inventory───永续盘存

ending inventory───期末存货；[会计]期末盘存

periodic tenancy───定期租赁；定期租借

periodic sentence───掉尾句；圆周句（指主要意义至句尾始明白的句子）

periodic sentences───掉尾句；圆周句（指主要意义至句尾始明白的句子）

periodicity───n.[数]周期性；频率；定期性

In the periodic inventory system, the business does not keep a continuous record of the inventory on hand.───在永续盘存制中，企业对各个存货的项目进行连续记录。

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.

Esplanade Company uses the periodic inventory method.───散步路公司使用定期盘存方法。

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。

The periodic inventory system is likely applied to a business that sells a variety of merchandise with low unit price, such as a drugstore, groceries or hardware store.

The three other inventory accounting methods are commonly used when a periodic inventory accounting is employed.

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

When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.

In the periodic inventory system, the business does not keep a continuous record of the inventory on hand.

Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.

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 .

The periodic inventory system is likely to be used by a business that sales variety of merchandise with low unit prices, such as a drugstore or hardware store.

Explain the operation of a periodic inventory system.