Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures. 成本会计系统通过使用永续盘存制定期提供产品的单位成本。
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。
