- continuous system of physical inventory
- "金山词霸2003法学大词典":
永续盘存制
English-Chinese law dictionary (法律英汉双解大词典). 2013.
continuous system of physical inventory
Look at other dictionaries:
physical inventory — physical stock check The process of counting the physical balance of stock items at a particular time with a view to carrying out a stocktaking under a system of either inventory control or continuous stocktaking … Accounting dictionary
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continuous stocktaking — continuous inventory; = continuous stock checking; = perpetual audit A system of stocktaking designed to ensure that all the items of stock are physically counted and reconciled with the accounting records shown on the bin cards and the stock… … Accounting dictionary
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perpetual inventory — PI A system of inventory control that regularly updates inventory quantities. A PI system may be *real time, or there may be a slight delay between inventory movements and the updating of inventory balances. Auditors often place reliance on PI… … Auditor's dictionary
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