Property Inventory(财产清查) : The property inventory is an actual count of the goods owned by the business.
Monetary Fund(货币资金) : The monetary fund, abbreviated as cash, is the first item in the balance sheet, which summarizes the cash on hand, cash in deposit and other cash.
Bank Statement(银行对账单) : A bank statement refers to a statement from the bank showing the activity in a company’s checking account, including the deposits received by the bank, checks paid by the bank, bank service charge, and other amounts transferred into and out of the checking account.
Physical Inventory Method(实地盘点法) : The physical inventory method is an actual count of the goods owned by the company, which then compared to the quantities reported on the detailed inventory records. If a difference exists, the quantity shown on the inventory record should be changed to thephysical count.
Technical Calculation Method(技术推算法) : The technical calculation method refers to the method by which the inventory is taken by technical schemes.
Sampling Inventory Method(抽样盘点法) : The sampling inventory method refers to the method by which the inventory is taken by sampling.
Perpetual Inventory System(永续盘存制) : The perpetual inventory system is an inventory system where purchases are debited to the inventory account and the inventory account is credited at the time of each sale for the cost of the goods sold , and the balance in the inventory account is constantly or perpetually changing.
Periodic Inventory System(实地盘存制) : The periodic inventory system is an inventory where the general ledger account Inventory is not updated during the year. At the time a balancesheet is presented, the inventory account is adjusted to reflect the cost of the inventory on hand.