实地盘存制
- 网络physical inventory system;Periodic inventory system
实地盘存制-
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 .
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如果企业使用实地盘存制计算产品成本，其会计系统叫做普通会计系统。
When a manufacturing company uses periodic inventories to determine the total cost of all goods manufactured during each accounting period , the accounting system is called a general accounting system .