The accounting recording procedures are different under the periodic inventory system and the perpetual inventory system. 定期盘存制和永续盘存制的会计入账程序是不同的。
An alternative to the perpetual inventory system which eliminates the need for recording the cost of goods sold as sales occur. 定期盘存制是与永续盘存制相对应的方法，它不需要在销售发生时记录已销存货成本。
