会计英语求翻译，求高手~求人性化翻译9.Whatistheyea ,简单的描述是9.What is the year-end entry to cle beginning inventory in a perpetual system?     A. Income Summary Inventory.     B. Inventory Income summary.     C. Either of the above, depending on whether inventory increased or               decreased during the period.     D. Th9.What is the year-end entry to cle beginning inventory in a perpetual system?     A. Income Summary Inventory.     B. Inventory Income summary.     C. Either of the above, depending on whether inventory increased or               decreased during the period.     D. The entry is not needed.求整句翻译及专业词汇的意思，求标出，感谢先，分数不多，新人一个全部奉上~求解~求人性化翻译10. Which of the following statements is   ture?   A. Separation of duties is not an important element of internal control for inventory.    B. The perpetual system is used primarily for low-unit-cost inventory.    C. An annual physical count of inventory is needed regardless of the type of inventory system used.    D. All of the above. ,答案是9. 在永续盘存制 (Perpetual System)中要结算期初存货（beginning inventory），该用哪一项年终调整分录（year-end entry）？
A. 收益汇总库存（Income Summary Inventory）
B. 库存收益汇总（Inventory Income summary）
C. 上述任何一项，这取决于在（会计）期间内的库存是增加或减少。
D. 无需作任何调整分录。

10. 下列哪一项表述是正确的？
A. 对库存的内部控制（internal control），职责分工并非是的重要的一环。
B. 永续盘存制(Perpetual System)适用于​​单位成本较低（low-unit-cost）的库存。
C. 每年实地盘点库存是必需的，不论使用的库存系统类型。
D. 以上表述都正确。