Perpetual Inventory System 永续盘存制

永续盘存制也称账面盘存制，就是通过设置存货明细账，对日常发生的存货增加或减少，都必须根据会计凭证在账簿中进行连续登记，并随时在账面上结算各项存货的结存数。采用这种方法时，库存品明细帐卡要按每一品种、规格设置。在明细帐卡中，要登记收、发、结存数量，有的还同时登记金额。在永续盘存制下，对库存品仍须定期或不定期地进行实地盘点，以便核对帐存数和实存数是否相符。永续盘存制的优点是：加强了对库存品的管理。在库存品明细帐卡中，可以随时反映出每种库存品的收入、发出和结存情况，并在数量和金额两方面进行控制。明细帐卡的结存数量，可以通过盘点与实存数量进行核对。当发生库存溢余或短缺，可以查明原因，及时纠正。此外，明细帐卡上的结存数，还可以随时与预定的最高和最低库存限额进行比较，取得库存积压或不足的资料，以便及时组织库存品的购销或处理，加速资金周转。

Perpetual inventory is an accounting method that continuously records inventory changes in real time with computerized point-of-sale systems, removing the need for physical inventory checks. It provides a highly detailed view of changes in inventory with immediate reporting of the amount of inventory in stock, and accurately reflects the level of goods on hand. Within this system, a company makes no effort at keeping detailed inventory records of products on hand; rather, purchases of goods are recorded as a debit to the inventory database. Effectively, the cost of goods sold includes such elements as direct labor and materials costs and direct factory overhead costs.

A perpetual inventory system is distinguished from a periodic inventory system, a method in which a company maintains records of its inventory by regularly scheduled physical counts.

例句1

A perpetual inventory system is superior to the older periodic inventory system because it allows for immediate tracking of sales and inventory levels for individual items, which helps to prevent stockouts. A perpetual inventory does not need to be adjusted manually by the company's accountants, except to the extent it disagrees with the physical inventory count due to loss, breakage or theft.

永续盘存制优于旧的定期盘存制，因为它可以即时追踪每种商品的销售和库存水平，这有助于防止缺货。永续盘存制不需要由公司的会计人员手工调整，除非由于丢失、破损或被盗而与实物盘点不一致。

例句2

Using a perpetual inventory system makes it much easier for a company to use the economic order quantity (EOQ) to purchase inventory. EOQ is a formula managers use to decide when to purchase inventory, and EOQ considers the cost to hold inventory, as well as the firm’s cost to order inventory.

使用永续盘存制使得公司更容易使用经济订货量(EOQ)来采购存货。EOQ是管理者用来决定何时购买库存的公式，EOQ考虑持有库存的成本，以及公司订购库存的成本。

例句3

Since a perpetual inventory system accounts for inventory continuously, your end-of-year inventory balance is calculated instantaneously when the year ends. This helps to make sure you have accurate inventory numbers to report on for accounting purposes.

由于永续盘存制是连续核算存货的，所以年末存货余额是在年终时即时计算的。这有助于确保您有准确的库存数字来进行会计报告。

相关知识拓展：

永续盘存制的特点

存货的收入、发出数量平时都要根据有关的会计凭证在存货明细账中进行连续记录，并随时结算出账面结存数量，期末存货的账面结存金额根据会计主体采用的成本计算方法（如先进先出法、后进先出法、加权平均法、移动平均法等）不同分别确定。由于存货明细账记录中已经计算了期末清查的目的仅在于查明账实是否相符以及账实不符的原因，并通过调整账簿记录做到账实一致。

永续盘存制的适应条件

从加强存货的管理，提供管理所需会计信息的角度出发，除特殊情况采用实地盘存制外，应尽量采用永续盘存制。

永续盘存制的优缺点

可以通过存货的明细账记录。随时反映某一存货在一定会计期间内收入、发出及结存的详细情况，有利于加强对存货的管理与控制。但是，相对于定期存制而言，永续盘存制下存货明细账的会计核算工作量较大，尤其是月末一次结转销售成本或耗用成本时，存货结存成本及销售或耗用成本的计算工作比较集中；采用这种方法需要将财产清查的结果同账面结存进行核对，在账实不符的情况下还需要对账面记录进行调整。