一、定期盘存制与永续盘存制有何区别? 定期盘存制和永续盘存制是确定存货数量的两种方法。 定期盘存制,就是在每一会计期末,对存货进行实地盘点后,再确定期末存货的实际数量和金额。 在定期盘存制下,平时库存货品的实际增加或减少不作记录,只设“购货”帐户,期末设置“销货成本”帐户,结转本期购货和期初存货,调整期末存货,计算出本期的销货 1. What is the difference between the regular inventory system and the perpetual inventory system? The regular inventory system and the perpetual inventory system are two methods to determine the inventory quantity. The regular inventory system means that at the end of each accounting period, after the physical inventory of the inventory, the actual amount and amount of inventory at the end of the period are determined. Under the regular inventory system, the actual increase or decrease of inventories is not recorded. Only the “purchase” account is set up. The “cost of goods sold” account is set at the end of the period, the current purchase and the opening inventory are carried forward, and the ending inventory is adjusted. Current sales