perpetual inventory method


perpetual inventory method
метод текущей инвентаризации

натурально-стоимостной (количественно-суммовой) метод учета товаров (противоположным является periodic inventory method - метод периодической инвентаризации)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • 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

  • Непрерывная инвентаризация (PERPETUAL INVENTORY, CONTINUOUS INVENTORY METHOD)  — Система регистрации каждой операции, связанной с движением запасов; это позволяет получать информацию о наличных запасах в любой момент. При использовании непрерывной инвентаризации стоимость реализации определяется как сумма всех расходов… …   Словарь терминов по управленческому учету

  • 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

  • Periodic Inventory — A method of inventory valuation for financial reporting purposes where a physical count of the inventory is performed at specific intervals. This accounting method for inventory valuation only keeps track of the inventory at the beginning of a… …   Investment dictionary

  • Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

  • Gross fixed capital formation — (GFCF) is a macroeconomic concept used in official national accounts since the 1930s. Concept and dataThe statistical aggregate of GFCF is a measure of the net new investment by enterprises in the domestic economy in fixed capital assets during… …   Wikipedia

  • PIM — Personal Information Manager (Computing » Drivers) Personal Information Manager (Computing » Software) *** Personal Information Management (Computing » General) ** Product Information Management (Business » General) ** Protocol Independent… …   Abbreviations dictionary

  • 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

  • СИСТЕМА НЕПРЕРЫВНОГО УЧЕТА/ МЕТОД НЕПРЕРЫВНОЙ ИНВЕНТАРИЗАЦИИ — (perpetual inventory method) Метод оценки общего размера капитального запаса (capital stock) страны, начиная от уровня инвестиций в реальный основной капитал за каждый предыдущий год. Капиталовложения классифицируются по типу капитальных товаров …   Экономический словарь

  • Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… …   Wikipedia