Note that the inventory account under a perpetual system is increased by purchases and decreased by the cost of goods sold, purchases returns and allowances, and discounts.

 
  • 應當注意的是:永續盤(pán)存制下的存貨賬戶(hù)金額由于購貨而增加,由于銷(xiāo)貨成本、購貨退回及折讓以及購貨折扣而減少。
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