... inventory accumalation 存货积累 inventory adjustment account 存货调整帐户 inventory calculation 盘存计算 ...
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Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
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