…Inventory is divided into physical inventory, which is done by actually investigating the actual items, and book inventory, which is done on the ledger. Also, depending on the time of implementation, it can be divided into mid-term inventory and end-of-term inventory. [Kuroda Mitsuru]. … *Some of the terminology explanations that refer to "interim inventory" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…棚卸は,実際に現物を調査して行う実地棚卸と,帳簿上で行う帳簿棚卸とに分けられる。また実施時期により,期中棚卸と期末棚卸とに分けられる。【黒田 満】。… ※「期中棚卸」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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