- perpetual inventory records
- регистры непрерывного учёта товарно-материальных ценностей
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
perpetual inventory records
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Perpetual Inventory — An accounting method of maintaining up to date property records that accurately reflect the level of goods on hand. The current balance of inventory is sustained daily by the addition of inventory to the account when goods are received and the… … Investment dictionary
perpetual inventory — A method of continuous stock control in which an account is kept for each item of stock; one side of the account records the deliveries of that type of stock and the other side records the issues from the stock. Thus, the balance of the account… … Big dictionary of business and management
perpetual inventory — The process of keeping records in a stock ledger or on a bin card in which the balance of the quantity in stock is entered after each receipt or issue of stock. In some systems the value of the stock balance is also entered after each transaction … Accounting dictionary
Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… … Wikipedia
Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… … Wikipedia
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