定期盤存
periodical count
如果開始和結束的庫存數量是精確的，假定淨收益適當地確定。然而，銷售數量是通過減去殘留在期末的量計算出的殘餘，殘餘可包括通過盜竊，蒸發，變質或其他原因引起的量的損失。
if beginning and ending inventory quantities are accurate,it is assumed that net income is properly determined. However, the quantity sold is a residual computed by subtracting the amount remaining at the end of the period, the residual may include quantity loss by theft, evaporation, spoilage or other causes.