Acquisition % of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。
Acquisition of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。
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