帐面盘存

Differences between the results of inventory counts and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

The perpetual inventory system on the values of all assets are normally increasing number and reduce the number of according to relevant accounting vouchers in the books in the registration and settlement account at any time in the property of the book inventory count materials, Usually only for field inventory system of all assets according to the increasing number of relevant accounting vouchers, account credited without registration number, reduce inventory of each month according to the actual number of inventory assets, calculate this number, and reduce relevant account books recorded.

永续盘存制平时对各项财产物资的增加数和减少数都要根据会计凭证在有关的帐簿中进行连续的登记，并随时在帐簿中结算出各项财产物资的帐面结存数；实地盘存制平时只对各项财产物资的增加数根据会计凭证记入有关帐户，而不登记减少数，月末根据实地盘点的各项财产物资的实际结存数，计算出本期减少数，并记入有关帐簿。

Differences between the physical count results and book records shall be adjusted for as soon as possible after the reasons for such differences are identified.

盘存数如果与帐面记录不符，应当于查明原因后及时进行会计处理，一般在年终结帐前处理完毕。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。