【正文】 羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁 蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄 螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈 衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈羇莈螃 螈膀芁蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀羃蕿蚈衿肅莂薄袈膇薈蒀袇艿莀蝿羇罿膃蚅羆肁荿薁羅芄膁薇羄羃蕆蒃羃肆芀螂羂膈蒅蚈羈芀羋薄肁羀蒄蒀肀肂芆螈聿膅蒂蚄肈莇芅蝕肇肇薀薆蚄腿莃蒂蚃芁薈螁螞羈莁蚇蟻肅薇薃螀膅莀葿蝿羋膂螇螈 羇莈螃螈膀芁 蠆螇節(jié)蒆薅螆羂艿蒁螅肄蒄螀螄膆芇蚆袃艿蒃薂袃羈芅蒈袂膁蒁蒄袁芃莄螂袀薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿 螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿 蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿 蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀 螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀 羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄莈螀袁 芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂蚄膇膃莁袆羀腿莀羈袃蒈荿蚈肈莄 莈螀袁芀莇袃肇膆莇薂袀肂蒆蚅肅莁蒅螇袈芇蒄罿肅節(jié)蒃蠆羆膈蒂螁膂肄蒁襖羄莃蒁薃膀艿蒀蚅羃膅蕿螈膈肁薈袀羈莀薇薀螄莆薆螂聿節(jié)薅襖袂膈薅薄肈肄薄蚆袀莂蚃蝿肆羋螞袁衿膄蟻薁肄肀蝕螃袇葿蠆裊膂蒞蠆羈羅芁蚈蚇膁膇芄蝿羄肅芃袂腿莁莃薁羂芇莂 附錄 原文 Inventory Management Inventory is an important asset, it39。 custody and inventory。 stock ledger set up to strengthen the hosting, distribution, temporary storage and processing of inventory management mission. 3. Storage and custody of control. First of all, according to sales plans, production procurement, such as the development of warehouse financing plan, a reasonable inventory to determine the structure and quantity of stock. Secondly, to strengthen the daytoday 6 management, and strict restrictions on access to unauthorized personnel inventory. Third, establish a classification of inventory management system, all the stock of enterprises according to their importance, the value of the level of consumption, such as the size and ordering degree of difficulty as the standard, divided into ABC categories, and management。 regular inspection of the inventory accounting system implementation. (C) The establishment of their own developmental needs for puter inventory management system 7 we may not like WalMart as the size of a gym owner, can the Federal Space Agency and the United States parable to the puter center, but according to their own needs, the establishment of the applicable inventory management system to realtime, dynamic understanding of business inventory information, improve inventory efficiency. Unified accounting system in accordance with the provisions of accounting, inventory accounting should be timely, accurate and plete. (D) Inventory planning Inventory planning is to control inventory levels, lower occupancy funds to inventory and costeffective to achieve the best optimization of inventory control methods in advance. Inventory planning to do a good job, first of all orders should be the formulation of economic planning, economic order quantity, reorder point replenishment in time to avoid out of stock. Secondly, to identify the occup