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

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

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问题 The following are true of a periodic inventory system except that______.
选项 A、under a periodic inventory system, cost of goods sold and ending stock are determined at the end of the accounting period
B、a periodic inventory system is generally used when the stock consists of a large number of relatively low cost items
C、a periodic inventory system has the advantage of providing cost of goods sold and stock on hand at any time during the period
D、under a periodic inventory system, a physical stock count should be taken at least once in the accounting period, usually at the end of the accounting period
答案C
解析 答案为C项。periodic inventory system“定期盘存制”。是永续盘存制的对称，是对存货平时在账簿中只登记增加数，不登记减少数，会计期末根据实地盘点(physical stock count)的结存数来倒轧当月存货的减少数，再据以登记有关账簿的一种方法。同时，它对销货成本的计算也只在期末进行。在该盘存制度下，企业无法及时掌握存货的数量和销货成本，但盘存成本较低，一般用于价格较低的商品。本题中只有C项所指的是错误，故选C项。
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