家樂福-盤點程序(已修改)
2025-06-11 16:57 本頁面
【正文】 I N V E N T O R Y P R O C E D U R E C O N T R O L L I S T 盤點程序控制表g on dol a : 貨架號碼s t e p s i g n a t u r e a u t h or i z e d e r s on程序 簽名 核準人員pi l i n g a c c ou n g t i n g h e a d整理 會計處長pl a c i n g i n v e n t or y c a r ds s e c t i on h e a d 放單 營業(yè)處長c ou n t s e c t i on h e a d 初盤 營業(yè)處長c h e c ki n g a c c ou n t i n g h e a d復盤 會計處長C P A 39。 s dou bl e c h e c ki n g C P A會計師復核 會計師c ol l e c t i n g a c c ou n t i n g h e a d收單 會計處長 ? 1. The aim of inventory ? 盤點存貨之要旨 ? 2. Before inventory ? 盤點前 ? inventory ? 盤點中 ? 4. After inventory ? 盤點后 ? 1。 The aim of inventory 存貨盤點之要旨 ? it consists of proceeding to the checking of store’s assets and liabilities. The physical inventory of the goods is only part of the general inventory. ? 存貨盤點是全部存貨管理的一部分，而且是店內(nèi)資產(chǎn)及負債查核的一部分。 ? physical inventory is a primary method to assure real margin. The quality if physical inventory plays a great part in the evaluation of a period’s operating results. ? 存貨盤點是唯一可獲得部門正確毛利的辦法，盤點品質(zhì) 的好壞對一段時期營運績效評估，扮演重要的角色。 ? to avoid any error that might lead to the wring and prejudicial decisions in the future. ? 存貨盤點可避免任何會對未來決策評估之誤導。 ? 2. Before inventory 盤點前 ? meeting 會議 store店 ? accounting head calls a inventory meeting participated by store manager, section heads , and service department heads to discuss the timing, the methods, CPA’s double checking and Document delivery timetable and review points brought forward from last physical inventory (please note points and action plan). (see attachment 1,2,6,8,9amp。10) ? 會計處長召開會議，由店會議參加人員討論有關之 盤點時間、盤點方法、文件傳送時間表及會計師盤點與否相關事項并檢討上次盤點之缺失與行動計劃。（參見附表一、二、六、八、九、十） ? approved by store manager, and then accounting head shall execute inventory procedure. ? 經(jīng)由店長核準后，由會計處長完成存貨盤點程序。 ? accounting head calls the second inventory meeting participated by store manage, section heads, and service department heads to announce inventory procedure. ? 會計處長召開第二次盤點會議，宣布確定之 盤點相關事宜予店會議參加人員 ? Section 處 ? each section head calls a section inventory meeting in wh
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