盤點程序流程控制(存儲版)
【正文】 y inventory cards away even if the items have stopped ordering or no stocks,because it is an official document with real quantity. Before double checking, all department heads must submit to accounting department all inventory cards with zero quantity. ? 盤點卡系記錄實際數(shù)量之正式文件，禁止丟棄任何存貨盤點卡，即使該單品已停止進貨或存貨為零，各課長須將存貨為零之盤點卡，與復(fù)盤前交至會計課。 店經(jīng)理須決定各部門商品盤點時之檢查比例。 ? if there is no obvious partition between sale area and storage, checking team should randomly check storage’s merchandise again before inventory sale area. ? 若賣場與倉庫無法明顯區(qū)隔時，復(fù)盤小組須于盤點賣場前再次抽盤倉庫。 ? 5% random check if the purchase price on item list by structure (PERERENCE) the same with the last purchase cost, if any discrepancies, amended by accounting department. ? 抽核 5%單品參考表上之進價是否與最后一次進價相符，若不符，則由會計課更改之。 ? . On the day of inventory taking checking team shall return checking form to accounting head. (see attachment 7) ? 復(fù)盤小組人員須將“復(fù)查錯誤記錄表”交予會計處長。（附表三） ? collecting 收單 ? once accounting head assured the pletion of CPA’s doublechecking, ? checking team should collect inventory cards immediately. ? the first copy of inventory cards should be kept by accounting department, and mercial departments keep the second copy of inventory cards. ? no amendment will be allowed for inventory cards, and if any problem, another inventory taking has to be done before receiving yard reopening. ? 會計處長確定會計師復(fù)核完成后， ? 復(fù)盤人員應(yīng)立即將盤點卡第一聯(lián)收單 ? 盤點卡第一聯(lián)由會計課留存，第二聯(lián)由營業(yè)單位保管 ? 不得修改盤點卡，若有任何問題須再次盤點，但須于收貨課開始重新收貨前完成。（附表十一） ? 100% checking for those items that are on the control sheet. ? 所有盤點控制表中之商品，必須 100%復(fù)盤 。 ? empty packings or cartons must be placed in a certain area to avoid mistakes. ? 空箱或紙皮必須另外堆放，以避免錯誤。 ? general principle for inventory taking is “one item。（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。 s dou bl e c h e c ki n g C P A會計師復(fù)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.
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