continuous stocktaking

См. также в других словарях:

• continuous stocktaking — continuous inventory; = continuous stock checking; = perpetual audit A system of stocktaking designed to ensure that all the items of stock are physically counted and reconciled with the accounting records shown on the bin cards and the stock… …   Accounting dictionary

• continuous inventory — continuous stocktaking …   Accounting dictionary

• continuous stock-checking — continuous stocktaking …   Accounting dictionary

• continuous auditing — Auditing activity that takes place over an extended time period. A continuous audit is not necessarily an uninterrupted process, as it may involve short breaks in audit activity. A classic example is daily stocktaking to monitor the reliability… …   Auditor's dictionary

• physical inventory — physical stock check The process of counting the physical balance of stock items at a particular time with a view to carrying out a stocktaking under a system of either inventory control or continuous stocktaking …   Accounting dictionary

• perpetual audit — See: continuous stocktaking …   Accounting dictionary

• perpetual inventory — PI A system of inventory control that regularly updates inventory quantities. A PI system may be *real time, or there may be a slight delay between inventory movements and the updating of inventory balances. Auditors often place reliance on PI… …   Auditor's dictionary

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