To use the period inventory system effectively, the manager must be able to control inventory by visual inspection.
为了有效使用定期盘存制，企业经理必须能够通过目测来控制存货。At the most basic level, telecommunications companies must inventory, manage, and provision circuits across the network.
电信公司必须盘存、管理和供应整个网络上的线路，这是最基本的。Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called COST accounting systems.
使用永续盘存制的会计系统叫做成本会计系统。The company's inventory system as the perpetual inventory system.
本公司的存货盘存制度为永续盘存制。This method values items in ending inventory on the basis of the average cost of all similar goods available during the period.
该方法用于在某期间所有类似的可利用货品的平均成本的基础上，计量期末盘存的项目。Safeguarding all assets of the company and store them regularly.
保管好公司之各项资产，并进行定期盘存。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。In the periodic inventory system, the business does not keep a continuous record of the inventory on hand.
在定期盘存制中，企业并不保持存货的连续记录。Physical inventory at fixed periods must be taken under either perpetual inventory system or periodic inventory system.
无论是采用永续盘存制还是定期盘存制都需要对实物进行定期盘点。