盘存

Account for purchase and sales of merchandise in a perpetual inventory system.

根据永续盘存制进行商品采购和销售的核算。

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 book inventory calculated as a result of all issue, receipt and adjustment transactions, as opposed to verification by physical count.

相对实地盘存核实而言，指经计算发火、收货及调整后得出的账面盘存。

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。

The functional unit is the comparison unit in a life cycle inventory.

The功能部件是在生活循环盘存的比较单位。

It provides context perpetual inventory by date and goods, and history of perpetual inventory as well.

它提供了日期和货物的范围内永续盘存和永续盘存的历史，以及。

System provided context based perpetual inventory by date and material, and history of perpetual inventory as well.

根据系统提供的背景材料的日期和永续盘存和永续盘存的历史，以及。

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。

Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system.

材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。

As the internationalization of modern business development , especially in the field of retailing, it's necessary for enterprises to establish branches in a national even a world wide scale which calls for a rush improvement in management. At the same time, the large amount of the goods storage and the huge building areas make the goods merchandise inventory become remarkably complicated which result in high cost and inefficiency. What's more, data recording is a tremendous and time-consuming work as well as data analyzing if made manually; moreover, the monitor of the cameras yet cannot perform in an all-round way leaving some of the places unmonitored.

现代商业发展的模式渐渐走向国际化，特别是在零售业这一方面，在全国乃至全世界各地设立分支机构已经是企业发展的必经之路，因而在管理模式上迫切需要得到改进；而在此同时，现代商场庞大的货物存储总量和巨大的建筑面积使得商品盘存变得极为复杂，商场货品盘存高成本低效率；人工记录数据不仅工作量大，进行数据分析时也是一项费时费力的工作；同时由于摄像头的监控难以实现全方位，有不可避免的死角存在。

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。