永久保存記錄
perpetual record
銷售或使用的量是從記錄確定，並且沒有出售的所有項目都被假定為手頭在週期的結尾。因此，任何損失都包括在期末存貨。如果有損失，存貨被誇大了。
the quantity sold or used are determined from the records, and all items not sold are assumed to be on hand at the end of the period. Thus any loss are included in the ending inventory. If there are losses, the inventory is overstated.