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  1. BUSINESS AND COMPETITION|accounting · ECONOMICS · ECONOMICS|national accounts

    #525977

    IATE #54109
    modh an stoc-chuntais shíoraí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    PIM | Kumulationsmethode | Perpetual-Inventory-Methode
    de
    perpetual inventory method | PIM
    en
    Definition 1) the -- requires the keeping of a continuous record of all goods on hand. In order that this may be done, an additional entry is required at the time each sale is made. 2) ..a business that uses a perpetual system requires the keeping of records showing the cost of each article received or sold, and the current balance of the quantity on hand of each item. Reference ---
    méthode de l'inventaire permanent | MIP
    fr
    Definition 1) le procédé de comptabilisation des entrées et des sorties de marchandises...est désigné par l'expression de --. 2) la -- peut se définir comme un procédé comptable visant à décomposer le prix de vente en ses deux éléments constituants...au moyen de comptes auxiliaires appelés à traduire tous les mouvements...de marchandises. Reference ---