continuous inventory


continuous inventory

Accounting dictionary. 2014.

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  • continuous inventory — ➔ inventory * * * continuous inventory UK US noun [C or U] (plural continuous inventories) (also perpetual inventory) ► ACCOUNTING a system of regularly checking information on the quantity and type of goods that a company has available to sell:… …   Financial and business terms

  • Непрерывная инвентаризация (PERPETUAL INVENTORY, CONTINUOUS INVENTORY METHOD)  — Система регистрации каждой операции, связанной с движением запасов; это позволяет получать информацию о наличных запасах в любой момент. При использовании непрерывной инвентаризации стоимость реализации определяется как сумма всех расходов… …   Словарь терминов по управленческому учету

  • continuous stocktaking — continuous inventory; = continuous stock checking; = perpetual audit A system of stocktaking designed to ensure that all the items of stock are physically counted and reconciled with the accounting records shown on the bin cards and the stock… …   Accounting dictionary

  • inventory — the value of all the stock of physical items that a business uses in its production process or has for sale in the ordinary course of doing business. Glossary of Business Terms A category of goods defined by Article 9 of the Uniform Commercial… …   Financial and business terms

  • Inventory — For companies: Raw materials, items available for sale or in the process of being made ready for sale. They can be individually valued by several different means, including cost or current market value, and collectively by FIFO, LIFO or other… …   Financial and business terms

  • Continuous reactor — Continuous reactors (alternatively referred to as flow reactors) carry material as a flowing stream. Reactants are continuously fed into the reactor and emerge as continuous stream of product. Continuous reactors are used for a wide variety of… …   Wikipedia

  • Continuous monitoring — is the process and technology used to detect compliance and risk issues associated with an organization s financial and operational environment. The financial and operational environment consists of people, processes, and systems working together …   Wikipedia

  • Continuous Replenishment — Der Begriff Continuous Replenishment (CRP) oder Efficient Replenishment (deutsch mitunter „Kontinuierliche Warenversorgung“ oder „Kontinuierliche Lagerauffüllung“), auch Dauernachschub, ist ein partnerschaftliches und automatisiertes… …   Deutsch Wikipedia

  • continuous auditing — Auditing activity that takes place over an extended time period. A continuous audit is not necessarily an uninterrupted process, as it may involve short breaks in audit activity. A classic example is daily stocktaking to monitor the reliability… …   Auditor's dictionary

  • Perpetual inventory — In business and accounting/accountancy, perpetual inventory or continuous inventory describe systems of inventory is which the inventory as recorded or displayed in the firm or organization s information system is updated on a continuous basis… …   Wikipedia