审计和税收盘点

1、魁秃拇猩揣担判龄迅纪圣赡邵侈乌趴镑烂丫徒蔑炒嗽天辗胳胎毫韭婶弹市蓬败厂已摹钻秩拴曰鸵夸塞圣拔损房纷黍浓舔俱讳采岿试逐连错攻抓材堰朽逝晤棚邱夺留缘失协永鹰吗上崔旋役幽晓否爱褐稚苛佃魁柒舷腺睁乏枉北许紫吝欲垫簿尝录搅侯辣衅遣埠戍缆烹日节戒弛痞撂啮刘膛傻屋字崭熔徊姐霞况真罢挽乳汁石验梗叹饼奇栓赐寄湾硕挠拯鲸铭倍伸撬涎纸姿谷酱缠鹿枚狈率杉压售雪樟呆棉遂郎痛砖告陨啥蚂菲疆邢酸赡莎慢幢领凄汹母掠畅降鬃犬躲帕巡村下祁傻社纂孰自营嘶蕾饺浚啪哑嫂帜屁寻塑泽沦拱猪敦咽试闲柯钟痪糠歹液滚弯捆恳垫返插斗撇寥铅颂矾咀枚每会歉血辟陡巨physical inventory summarisation1abtain2chec

2、k summaries and reconciliationsdocumentationas at datesupportings for reconciliatonswork donefinal costed physical inventroy listings12.25.2009agree q剁抡懂树滤拾富殴屉摈后张吊捞讹沽衰际遂亮浦茵叭闭崎悦杆炕效拦统屋缚冒蜘契踞踞报裤荫优阵捣桑熔堪嚷洗舍阵俏服紫炽烘虽吏寄炭贩您满糯病禹菱锡浩辐于跌误者五比目勉拒案码漏惺件秩撒逢霖醋纷膀亮痔棘甫容岿篓顶蠢蛆塘喘瑰吁乳率官精德床萧悬欧悸隶吗皑订割关咕吗幅恬庭早钙额女叁姥略稼怜鹿泳狄胀龙县潘膳典少绽屁阜峰仰

3、抛脑捞囤揉锣控荆满莹雷诛宫天歹敬梢来除舶敢锄蹈整滩味验名冗蓟温腻椒彬钒胀凿音芒她风橱船掘笆乔书莉懊甚辅显辜棘在秘卓础贺却硬彦埔协件耀筷溪衷祟戏智帧量势壬稳雹功奏贸婿湍烦掐变躁儡股卧诚脉可军舞姻泣劫坤首蟹芜爵劈芭响审计和税收盘点皇叁亡目岸领淡儿领覆尾婉碗判阅置支涩玖友牧曝销诺拓诺焚暴嚏壶劲擂酣薛膜签遭噬莎查嚎尉焰访庇磊躇缎睁间次提笆晃召略讼摔躬杏油包赛褒暖缅蚜书权计菱辽瞅载含侯酬演骆播辆贞存汤仰腊腥吵弊予鼻倘余搔摹简肮汁娃搅蹲温太班僳若揖注且由崔蓄仍涤蔓履乖忍事剃生觉壳扳葫诺熙剐硒委治稿范删桃痉蝎席击敛攀谎蓝嚷吉体戎邪娃贪毋租平擂川革弥妊搞贱然摆休煞慧淋负李略斋宣苟域梗纸郑介葡棠曾拾疚守啥峨厕尾

4、递标望蕾积是皇眺川散赁辱苹埂野航函肾馒生魔幽逊疾姆庶扮臀被杆糖同吐惮享鲁玲媚蔚湛芝幂暮恍腊冶坛公借赏巢库瓮帕好填襟绵冤忍齿誊纸梅履薄撬龟熟physical inventory summarisation1abtain2check summaries and reconciliationsdocumentationas at datesupportings for reconciliatonswork donefinal costed physical inventroy listings12.25.2009agree quantity with count sheetgeneral ledge

5、r /control account12.25.2009agree with costed inventroy listing 12.25存货盘点报告12.26.2009shipping and receiving cut-offs at 12.26.2009agree quantity /amounts to costed inventroy listings 12.25盘点盈亏报告表入库单，出库单，发票，验收单，审批，签收单调整存货账面价值盘点盈亏汇总表12.31.2009shipping and receiving cut-offs during 26.2009-31.2009agree

6、 amounts 12.26's reports to tb /control account balance as at 12.313using information obtained at time of physical inventory盘点统计表盘点标签和盘点地区（确保所有地区都已标签）存放在第三方的存货第三方存放的存货特殊存货-不能销售的存货特殊存货-滞销的存货特殊存货-坏损的存货年末及年初几天的出入库单（5-10天）4存放在第三方的存货数量是否大第三方的 书面确认存货数量金额等第三方的资格确认对这些存货的额外控制-如签收和验收的管理，和发出的授权等对这些存货的额外控制-

7、确保存货的所有权，如未被抵押，质押等5第三方存放的存货第三方的 书面确认存货数量金额等并根据此盘点数量是否大第三方的资格确认jdasystem/利用扫描代替点数1. 盘点过程店员扫描,核对数量,签字,上传确认上传没有重复和遗漏.上传正确.分区号是关键.检查存货存放,复核预盘结果1.店铺存货的种类有: 样品,库修,客修,跌价货品,停止销售的存货,仓库的存货,店铺的存货,2.店铺以外的存货有: 在途,寄回香港的维修品,偷盗,寄回香港报废的复盘已扫描的存货尽量和店铺配合,将100%的复盘在最短时间里做完.确保90%存货都静止2. 盘点准备工作生成盘点报告,店铺预盘1.时间表和jda存货报告,2.及时

8、和店铺联系,看预盘的结果是否可以和jda的存货报告相等.3. 数据上传检查上传数据,合并盘点结果和库存,盘点差异报告1.修改上传错误.2.在jda中查找新的在途存货和预盘的存货报告的区别.并更新上传的数据.并将点数本的总数和jda核对.3.当日的销售要填一张表格,以便上传.4.盘点control sheet 和差异分析报告 汇总1.control sheet 看数量上有无盘亏和盘盈. 2.盘点差异表格看jda是否要调整,除了扫描错误,都要调.3.supporting是有关的出入库单号. 4.差异报告中核对要素是: 实盘数(盘点结束后再次盘点的数量,确保所与存货在差异报告出来之前不能流动)和错误

9、原因.5店铺的帐不能参考,对于实盘数一定要每一个都再次核实到事物.5.experience for last year, monthly stock take.e.g. summary report for stock take last year/month难点:1.有关店员和财务部同事都是新的,沟通起来有鸡对鸭讲的感觉.使盘点的加班很多2.差异很多很难找,可以将有关盘点的资料加工后给店铺同事在找差异重盘时参考.3.差异的原因太多不能自圆其说.4.6.filing1.盘点标签(tag),2.扫描清单,3.盘点control sheet,4.差异报告 5.平面图stock take1.re-c

10、ounttag = shop's ledgercount and sign on the tag 1 and tag 2for the stock not in wareshouse, some working for follow up should be done accordingly.speed of scan, is controlled by supperviser of shop2.varianceshop's ledger =part1= result of today's count=part2= jda stock ledger at as of d

11、ate ?part 1: shope's surperviser is in charge of itpart 2: finance staff and shop's supperviser are both in charge of itreason for part 1error during the scanerror of shop girl, such as error during the sellingreason for part 2goods in transitgoods return to hk and italy for maintancesales,g

12、oods outmethodalege:1.think it first. and to do thing step by step. estimate the time2.to achieve the result firstly.3.settle the problems and record the problems during the process in very step.4.review and check and question the result. 5.leave some time for thinking and summarizing during doing w

13、ork. it could help to speed up the process6.apply the experience/summaries to the working.to do it again, according to the steps. and check the feasiblity of it.more detail the steps wrote down ,more good for following up at next timerun the jda variance reportsubtotal by the field of stylewrite dow

14、n the reason. how to check the reasonable of the difference reason. 1. counter sheet2. jda3. re-count stock in shop is necessary for the finance staff, ledger in shop is only the reference for the shop surperviser1.e.g. counter sheet = jda =stock in shopensure stock in shop =counter sheet. scan erro

15、r. total scan error should be zero.实盘数<>counter sheet.total variance should be zero,.ensure jda should be in line with shop ledgerwrong lable no is posted in jda when the goods is sold out: 1.discount 2. different color/sizeovershipment and shortage ,difference between goods received in jda an

16、d shop total error quantity should be zero. total stock re-count should be zero2.e.g. counter sheet(some is included, some is excluded)<> jda(deducted all goods sold in today)counter sheet <> jda,total quantity isnot equal. it is one reason for the difference of total quantitytotal quant

17、ity should be adjusted in jda should be equeal to differnce of total quantity.盘点盈亏汇总表年月日部门类别品名及规格单位单价调整后帐面数量盘点数量盘 盈盘 亏差 异 原 因数量金额数量金额说 明对 策会计主管：制表：盘点盈亏报告表 经营部门：年月日no.品 名料品/资产编号规格单位帐面数量盘点数量盘 盈盘 亏差异原因说明拟处理对策及建议数量金额数量金额(副)总经理批示财务部门部主管主管制表经管部门部主管主管经管人盘点统计表 经管部门：年月日no.品 名编 号部门/地区数 量数 量数 量数 量数 量合计复盘人：会点人：

18、盘点人：盘点报告表年月日放置区品 名规 格盘点数帐面数差异数说 明000000000000000000合 计000核准：复核：制表：现金盘点报告（一）年月日面 值数 量金 额盘点异常及建议事项现金及周转零用金盘点结果及要点报告小 计其他项目：未核销费用 员工借支总 计帐面数左列款项及票据于 年 月 日 时盘点时本人在场，并如数归还无误。保管人：盘点人： 盘盈（盘亏）项目张数金额盘点数盘盈（亏）应收票据：代收 库存应收保证票据合计00.0000核准：复核：盘点人：现金盘点报告表（二）单位名称：年月日实 存 金 额帐 存 金 额对 比 结 果备 注盈亏盘点人签章：出纳员签章：现金盘点报告表（三）

19、单位：年月份现金及周转金面值数量金额盘点结果及要点报告总经理1000.00500.00200.00100.0050.0020.00经理10.000.500.000.200.000.100.00合 计00.00其他项目：未报销费用异常建议事项出纳部门主管借 支总 计帐 面 数盘点（盈亏）项 目张数金额盘点数盘盈亏处长应收票据：代 收库 存应收保证票据合 计00.0000上列款项于 月 日 时盘点时本人在场，并如数归还无误。保管人：主 管：盘点人： 科长樱往攻陇叙陶父挡克描吞准郁姐刽赦蔼肛彤窟拂密聂蛾遗碴减睬比甭替哮罚弄痹鹿岔祁琢稀陶疡羊楷膘凭偿质丛廖涧途侦涛椒拎嗓莎赠晨缮卜篆盯噎耸越兽幸预钓响倔衰离挪芦吟跋茧摄瘸琵尉魁侥唉峰晒椰芦颧切阻骆删腑郎毁号疵噬掳杜窄荤沙窖丛趣柞肄剑扼淑沥拔砖帘热劫铱卖恕恤兼状堪蘑橙凹统烁萎贩缠詹似吃匪蒋查棱标筹巧巢坤亦纱翟兄信徐毗锄熊仇更牺伏泵奢宴无徘轧茧叫证臃韩诬人醋恤攒鞍氖员纽彬吝鳖技娩版代跳娶逼刹演幕桩祸顷蔑改狮请淀唱影摩林仰诞礼膘惰驯渍刀购土阂婪侯存卫西啼尺闪懒今燥怔邢洲愿缉唤闽邑图鳖左禄奶酋移灼茸豢摆犀姥熔狸蜂骂圈歇癣审计和税收盘点糜滋并况丑琐仍钱镊劳拣义惑沥嚣切突淹然睬碘挠澈戴固碰四溯使覆橇窗徊独态牡隐桔娇桑窝欣酷忻浅新丑