，带翻译
Accumulation & Depletion Accounting System
The Accumulation & Depletion Accounting System is a method of accounting which is used to analyze the purchasing activities of large organizations. The method involves tracking the accumulation and depletion of inventory within the organization, and the cost of the inventory associated with each transaction. This system is commonly used in the manufacturing and retail industries, as it provides a more accurate representation of the purchasing activity within the organization and the associated effects on the financial position.
The accumulation and depletion accounting system begins with the tracking of incoming inventory, as well as the outgoing inventory. The organization must accurately track the costs associated with both the accumulation and depletion of inventory, as well as the timing of when the inventory is purchased or sold. This allows the organization to calculate the total cost associated with each purchase or sale and provide an accurate representation of the financial position due to the purchasing activity.
The Accumulation & Depletion Accounting System also allows the organization to analyze the trend of purchasing activity over time. By keeping a record of the number of items purchased or sold, as well as the total cost associated with each transaction, the organization can track variations in the purchasing activity to identify any potential cost savings opportunities. Additionally, this also allows the organization to forecast potential future inventory needs, which can be used to plan for future purchases.
The Accumulation & Depletion Accounting System is a powerful tool for organizations which rely on large purchases of inventory. It is an effective method to analyze the purchasing activities within the organization and identify areas for cost savings. By accurately tracking the costs associated with the purchase and depletion of inventory, the organization can ensure that their purchasing activities are being managed effectively.
累积和消耗会计系统
累积和消耗会计系统是一种用于分析大型机构采购活动的会计方法。该方法涉及跟踪组织内库存的累积和消耗，以及与每笔交易相关的库存成本。这一系统通常用于制造业和零售业，因为它提供了一个更准确的组织采购活动的反映和相关的对财务状况的影响。
累积和消耗会计系统首先从跟踪进入库存和离开库存开始。组织必须准确跟踪与累积和消耗库存以及购买或出售库存时间有关的成本。这允许组织计算每次购买或出售的总成本，并对采购活动导致的财务状况进行准确的反映。
累积和消耗会计系统还允许组织分析随时间推移的采购活动趋势。通过记录购买或出售的物品数量以及与每笔交易相关的总成本，组织可以跟踪采购活动的变化，以找到任何潜在的节约成本机会。此外，这也使组织能够预测潜在的未来库存需求，可用于计划未来的购买。
累积和消耗会计系统是一种强大的工具，适用于依赖大量采购库存的组织。它是分析组织内采购活动并识别节省成本机会的有效方法。通过准确跟踪与购买和消耗库存相关的费用，组织可以确保其采购活动得到有效管理。
