這兩個inventory system是用來track?the quantity?of goods on hand的兩種方法江咳。
周期系統(tǒng)periodic system： 依靠臨時的實物計數(shù)，也就是physical count of the inventory?去determine the ending inventory balance and the COGS,期末庫存余額和銷貨成本洗做。Periodic?沒有一個直觀的COGS賬戶澳眷，需要你通過計算來得出COGS，如何計算COGS呢： COGS?is calculated in a lump sum at the end of the reporting period, by adding total purchases to the beginning inventory and subtracting ending inventory. This means it can be difficult to obtain a precise cost of goods sold figure prior to the end of the reporting period.有的公司貨物可能上千上萬所以可能只會一個季度查一次或者一年查一次，如此一來暴氏，那可能這個公司的inventory和COGS?account figures?就沒有及時更新，不fresh or accurate绣张。
In contrast, the perpetual system keeps track of inventory balances continuously, with updates made automatically whenever a product is received or sold. Purchases and returns are immediately recorded in the inventory account. As long as there is no theft or damage, the inventory account balance should be accurate. The cost of goods sold account is also updated continuously as each sale is made.
永續(xù)系統(tǒng)perpetual?system: keeps continual track of inventory balances.?持續(xù)跟蹤庫存余額。這個不像periodic會有一個COGS?account关带。會隨著inventory-related?transaction的發(fā)生持續(xù)更新general ledger或者inventory journal侥涵。
Opening Inventory + Purchases - Closing Inventory = COGS
2018-03-29
