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The following are true of a perpetual inventory system except that______.A、in a
The following are true of a perpetual inventory system except that______.A、in a
游客
2025-06-20
31
管理
问题
The following are true of a perpetual inventory system except that______.
选项
A、in a perpetual inventory system, a continuous record of the quantities and costs of inventory on hand is maintained
B、a perpetual inventory system is more likely to be used when the stock is composed of a large number of relatively low cost items
C、in a perpetual inventory system, purchases of products are debited directly while sales of products are credited to the stock account
D、a perpetual inventory system provides a better control over stock
答案
B
解析
答案为B项。perpetual inventory system“永续盘存制”。整个会计期间作为一个单一的时期,假定所有销售发生时记录,这样,每发生一笔销售业务,就要计算一次销货成本,因此,每一笔销售发生时的销货成本,并非整个会计期间的最近的购货成本。在该盘存制度下,企业能随时掌握销货成本和存货的数量,但盘存成本较高,一般用于价格相对较为昂贵的商品。本题中,只有选项B是错误,故选B项。
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