This system is called perpetual inventory system .

这个制度是所谓的永续盘存制度。

Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system.

材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。

Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.

在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。

In a cost accounting system, perpetual inventory controlling accounts and subsidiary ledgers are maintained for direct materials, work in process, and finished goods inventories.

在成本会计系统中，直接材料、在产品、产成品等账户随时记录所有涉及该账户的增减变动，所以各账户余额即为现有存货的数额。

System provided context based perpetual inventory by date and material, and history of perpetual inventory as well.

根据系统提供的背景材料的日期和永续盘存和永续盘存的历史，以及。

But in perpetual inventory system, cost of goods sold is record each time a sale is made.

永续盘存制是在销售时就核算出销售成本（对于那些较贵重的核算成本较容易的物品，如电脑，珠宝）。

In the perpetual inventory system, the business keeps a continuous record for each inventory item.

在定期盘存制中，企业并不保持存货的连续记录。