(2) According to the inventory time, it can be divided into regular inventory and irregular inventory. <br>① Periodic inventory refers to the inventory and inspection of the company's inventory according to the previously specified time; the periodical inventory is usually carried out at the end of the month, and it can be a comprehensive or partial inventory. <br>② Irregular inventory refers to the temporary inventory and inspection of the company's inventory without making a plan in advance, and then according to various needs. Irregular inventory can usually be divided into partial inventory and comprehensive inventory.
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