2. 外语
  3. The following are true of a perpetual inventory system except that______.

The following are true of a perpetual inventory system except that______.

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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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