Perpetual inventory system is in the final by physical, to determine the inventory quantity, and to calculate the cost of ending inventory and the emitted an inventory system inventory cost.
Usually only the registration for purchase or income inventory, no registration is issued,the final determination by physical existence number, using the method of InvertedExtrusion, rolling and calculate the number of issued stock.
Don't need daily record numbers of stock issued and balances, accounting work is simple, small workload.
Can not always reflect the inventory and the inventory carrying cost issue, rolling downthe sales or production cost composition is complex, in addition to the normal sales or production, inventory loss may be implied, such as shortage of non normal factors, and therefore not easy to control and supervision of the inventory, affect the accuracy of costing.
The perpetual inventory system is by setting the inventory ledger, the transaction or theregistration number of daily income, a few, and can calculate an inventory system tobalance number.
The inventory ledger set according to specifications; in a subsidiary ledger, except the registration, admission, the inventory amount, usually have the registered amount.
In the inventory ledger, can reflect every stock income, issued and balances, dualcontrol and can make the number and amount; inventory amount of itemized account,can be checked with the actual inventory number, such as the occurrence of inventorysurplus or shortage, class to identify the reasons, timely correct the number of balancesledger; last, but also can be compared with the highest and lowest limit inventorybacklog or shortage has predetermined, inventory information, so as to facilitate the timely take corresponding countermeasures.
Inventory subsidiary ledger accounting workload is bigger, need more manpower and cost.
追问虽然是用翻译器翻的，但还是谢谢了。
追答嘿嘿，