实地盘存制是确定库存存货数量的一种定期盘查制度,能够简化存货的日常核算工作,广泛用于那些存货自然消耗大、数量不稳定、且品种规格多的企业,特别方便于销售鲜活商品的零售企业的存货核算。但在这种制度下,发出存货成本的核算是采用以存计 The real-time inventory system is a regular inventory system for determining the quantity of inventory. It simplifies the routine accounting of inventory and is widely used by those enterprises that naturally consume large amounts of inventory and whose quantity is unstable and whose varieties and specifications are particularly convenient for selling fresh products Of the retail business inventory accounting. However, under this system, the accounting of the cost of inventories issued is used for accounting purposes