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1·The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

定期盘存制要求企业购入商品时，借记购货账户。

2·This paper is concerned with a periodic review inventory system with fast and slow delivery modes and regular demand forecast updates.

本文研究在预报更新环境下具有快、慢两种配送方式和需求预报更新的库存系统。