【判断题】【消耗次数：1】
先确定期末库存存货成本，后确定本期发出存货成本的方法，称为永续盘存制。
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【多选题】
永续盘存制与实地盘存制的主要区别是（）。
①
两种盘存制都需要对财产物资进行盘点，但目的不同
②
永续盘存制下需要登记账簿，实地盘存制下不需要登记账簿
③
实地盘存制下需要对财产物资进行盘点，永续盘存制则不需要对财产物资进行盘点
④
两种盘存制对财产物资在账簿中的记录方法不同
⑤
两种盘存制都需要对财产物资进行盘点，但方法不同
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