Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures. 成本會(huì )計系統通過(guò)使用永續盤(pán)存制定期提供產(chǎn)品的單位成本。
A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date. 永續盤(pán)存制是一種對商品銷(xiāo)售經(jīng)濟業(yè)務(wù)永遠保持其存貨和已銷(xiāo)商品成本帳戶(hù)現實(shí)記錄的會(huì )計核算制度。
