英德
有道
百度
谷歌
图片
维基
百科
实地盘存制
[贸易] physical inventory system
- 实地盘存制将企业的生产存货分为三类：直接材料、在产品、产成品。
The periodic system is applied to the three manufacturing inventories: raw materials, work in process, and finished goods. - 当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory. - 定期盘存制由于需要依靠实地盘点，因而亦称为实地盘点制。
The period inventory system is also called the physical inventory system because it relies on the actual physical count of inventory.
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中国词汇量第二的英语词典
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