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请问如何区分两者?
在习题中怎么样快速区分,找出关键不同点呢?
新手学习中,有点迷茫,望各位指点迷津.
载入中......
Perpetual 翻译成中文是“永续盘存制”，而Periodic翻译成中文是“定期盘存制”。它们俩是记录inventory发生额的不同方法。
在永续盘存制下，inventory的买和卖只要发生了，就要持续的不断的记录。尤其是卖的时候，既要记录销售收入（sales revenue）， 又要记录销售成本（Cost of goods sold）。因此，可以随时查到产品的销售成本数额和销售记录。年底的时候，再结合存货盘点，就能够发现已经损失，报废或者被盗的inventory了。
然而，在定期盘存制下，当inventory卖掉的时候，只记录销售收入，不记录销售成本。因此，就不能随时查看到销售成本记录。年底的时候必须通过存货盘点倒推销售成本。其公式为：销售成本=期初存货+本期进货-期末存货。这种方法虽然简单，但是它假设存货减少的部分就是卖掉的部分，这显然是不合理的。所以，这种方法在现实生活中很少用到。
另外，只有在永续盘存制下，才会出现存货的盘亏和盘盈情况。因为，期末存货=期初存货+本期进货-销售成本。通过年底的存货盘点，盘点数额与账面数额进行对比，就能够发现盘亏和盘盈。而对于定期盘存制，由于平时没有记录产品的销售成本，所以就无法知道盘盈还是盘亏了。
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论坛法律顾问：王进律师Perpetual vs Periodic
Perpetual vs Periodic Inventory System
Perpetual inventory system and periodic inventory systems are the two systems of keeping records of inventory.
In , merchandise inventory and cost of goods sold are updated continuously on each sale and purchase transaction. Some other transactions may also require an update to inventory account for example, sale/purchase return, purchase discounts etc. Purchases are directly debited to inventory account whereas for each sale two journal entries are made: one to record sale value of inventory and other to record cost of goods sold. Purchases account is not used in perpetual inventory system.
In , merchandise inventory and cost of goods sold are not updated continuously. Instead purchases are recorded in Purchases account and each sale transaction is recorded via a single journal entry. Thus cost of goods sold account does not exist during the accounting period. It is determined at the end of accounting period via a closing entry.
Differences Between Perpetual and Periodic System
Following are the main differences between perpetual and periodic inventory systems:
Inventory Account and Cost of Goods Sold Account are used in both systems but they are updated continuously during the period in perpetual inventory system whereas in periodic inventory system they are updated only at the end of the period.
Purchases Account and Purchase Returns and Allowances Account are only used in periodic inventory system and are updated continuously. In perpetual inventory system purchases are directly debited to inventory account and purchase returns are directly credited to inventory account.
Sale Transaction is recorded via two
in perpetual system. One of them records the sale value of inventory whereas the other records cost of goods sold.
In periodic inventory system, only one entry is made.
Closing Entries are only required in periodic inventory system to update inventory and cost of goods sold. Perpetual inventory system does not require
for inventory account.
Written byPerpetual FIFO, LIFO, Average, and Comparisons | AccountingCoach
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你可能喜欢Periodic Inventory System Vs. Perpetual Inventory System |
Periodic Inventory System Vs. Perpetual Inventory System
by Kenneth Hamlett, studioD
A company using a periodic inventory system reconciles its inventory differently than one using a perpetual inventory system. kitchenware (available larger separately) image by dinostock from &a href=''&&/a&
Based on generally accepted accounting principles (GAAP) two types of inventory accounting methods exist&the periodic inventory system and the perpetual inventory system. Today, all major retailers use the perpetual inventory system, but in times past the periodic system made better use of resources. The differences between the two systems have a major affect on how a company manages its business.
Periodic SystemPrimary use of the periodic inventory system occurred prior to the introduction of point-of-sale scanners and computers. Companies such as drug and hardware stores that sold lots of small merchandise found it easier to update their inventory balances periodically instead of trying to account for every item sold on a daily basis. The periodic inventory system allows a company to record sales of merchandise in a special account. When merchandise gets sold, the company records the revenue but does not record a cost of goods sold (CoGS) entry. Perpetual SystemThe introduction of point-of-sale systems and computers greatly advanced the use of the the perpetual inventory system. Perpetual inventory records each sale of merchandise and places an entry in the company&s inventory account. This system also immediately reduces sold inventory from stock and adds inventory back to stock when a customer returns merchandise. Inventory BalanceWith a periodic inventory system a company knows how much inventory it has at the beginning of a period and at the end of a period. This system does not track invent instead, it relies on periodic physical inventory counts to determine inventory levels. A perpetual inventory system keeps a running balance of a company&s inventory. Every transaction that decrements or increments inventory gets immediately recorded. The company that uses a perpetual inventory system always knows how much money it currently has invested in its inventory. AccountingCompany &A& uses a perpetual inventory system. All unsold inventory in company &A& sits on the company&s balance sheet in an inventory account as an asset. Once a sale occurs, the company moves the inventory from the inventory account to cost of goods sold&an expense item on the income statement. Company &B& uses a periodic inventory system. Whenever it buys new merchandise to sell, it places the merchandise in an account called &purchases.& Once a sale occurs the company records the revenue, but the inventory stays in the &purchases& the inventory ledger does not get updated. At the end of the period (month, quarter, year) the company counts its remaining inventory, assigns cost to the inventory and subtracts its current total from the previous period's total to determine the number of units sold. ConsiderationsThe major advantage of the periodic inventory system is the lack of a large initial investment. The periodic inventory system requires very little resources, system and human, to implement. The disadvantage is the system's inability to continuously update inventory levels. Disadvantages of the perpetual inventory system include initial start-up cost and implementation time. Most perpetual inventory systems require a large initial investment and lots of resources to correctly implement the system. The advantages come in the form of more accurate financial statements and always updated inventory information.
About the Author From , Kenneth Hamlett was publisher and head writer for UNSIGNED Music Magazine, an online publication with over 100,000 readers. Prior to establishing UNSIGNED, Hamlett was a business solutions analyst and spent 15 years formulating and writing proposals for supply chain business solutions. He is a graduate of the New York Institute of Photography.
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