存货计价测试汇总表（产成品）

1、上海立信长江会计师事务所有限公司SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS CO., LTD审审计计程程序序表表被审计单位:A公司审核员: XXX日期: 2006.03.20索引号: A1213审查项目:产产成成品品会计期间：2005.12.31复核员:XX日期: 2006.03.30页次:一一、审审计计程程序序-产产成成品品：序号内 容执行情况说明索引号1获取或编制产成品明细表，复核加计正确并与总帐数、报表数及明细帐合计数核对是否相符，同时与仓库台帐、卡片抽查核对相符已执行A12-13-12现场观察产成品盘点情况，取得盘点资料，对盘盈盘亏作重点抽查，并注

2、意帐实不符原因，有关审批手续是否完备，帐务处理是否正确；对库令长、冷背、残次、呆滞的产成品关注其计价是否合理，是否计提坏帐准备已执行A12-183比较产成品期末与期初余额，对主要产成品余额各月间变动进行比较，分析其波动原因已执行A12-13-24查阅资产负债表日前后若干天的产成品增减变动情况，检查有无产成品跨期现象已执行A12-13-45查核产成品计价方法，检查其前后期是否一致；抽查年末结存量比较大的产成品的计价是否正确已执行A12-13-56抽查产成品发出的原始凭证是否齐全、内容是否完整、计价是否正确已执行A12-13-77抽查产成品交库单，核对其品种、数量和实际成本与生产成本的结转数是否相

3、符已执行I3-48抽查产成品的发出凭证，核对其品种、数量和实际成本与产品销售成本是否相符已执行I3-49二二、调调整整事事项项说说明明及及调调整整分分录录：（注：分录请写到二级科目，并注明底稿索引；如篇幅不够，请另加页附后）三三、余余额额：期初余额期末余额上年审定数（或未审数）本期审定数未审数本期审定数3,316,907.803,316,907.803,148,978.103,148,978.10四四、审审计计结结论论：1、 本科目经审计后无调整事项，余额可以确认：2、 本科目经审计调整后，审定数可以确认：3、 因原因，本科目余额不能确认： 存存货货分分类类余余额额明明细细表表二二级级科科目目

4、名名称称 产产成成品品截止 2005年12月31日索引号:A12-13-1被审计单位：A公司页 次:委托单位提供审计人员填写序号 三级科目名称期初数本期增加本期减少期末数T/F查验调整数调整审定金额金额金额金额金额索引借贷索引数量金额1P类产品3,316,907.80111,146,210.93111,314,140.633,148,978.10TA12-13-23,148,978.10合计3,316,907.80111,146,210.93111,314,140.633,148,978.103,148,978.10审计说明:明细合计与总帐、报表数一致（ ） 不一致（ ）。资料提供人：审核员：

5、日期：2006年3月20日复核员：日期：2006年3月30日注: 1、根据物资采购、包装物、材料成本差异、委托加工物资、自制半成品、分期收款发出商品、加工商品、开发成本、开发产品等明细帐余额的内容,按科目分别填列。 2、每张表只填一个总分类科目。产产成成品品收收发发存存明明细细表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-2月份期初余额入库发出结存自制入库外购入库外购/自制二级调整入库小计销售自制产品销售外购产品计入管理费用外购/自制二级调整发出小计一月3,316,907.807,688,651.673,493,556.5711,182,208.247,062,117

6、.223,398,857.6234.5110,461,009.354,038,106.69二月4,038,106.694,320,970.621,493,459.775,814,430.395,477,995.881,240,931.1328.806,718,955.813,133,581.27三月3,133,581.275,317,924.151,932,261.207,250,185.356,338,889.862,127,210.0476.088,466,175.981,917,590.64四月1,917,590.646,211,647.31622,565.856,834,213.167

7、,016,783.41719,398.8933.797,736,216.091,015,587.71五月1,015,587.717,331,724.763,208,677.9010,540,402.666,561,118.273,206,926.1739.599,768,084.031,787,906.34六月1,787,906.346,814,690.552,428,160.529,242,851.077,149,880.252,418,417.627.649,568,305.511,462,451.90七月1,462,451.908,274,404.772,773,627.0511,048

8、,031.827,389,619.542,683,301.49141.0310,073,062.062,437,421.66八月2,437,421.667,719,550.722,881,015.5810,600,566.308,559,909.132,455,452.8920.0611,015,382.082,022,605.88九月2,022,605.886,547,668.627,048,217.5713,595,886.195,925,333.896,884,243.05601.3412,810,178.282,808,313.79十月2,808,313.795,237,729.073

9、,511,210.648,748,939.715,356,971.893,712,489.14306.399,069,767.422,487,486.08十一月2,487,486.084,813,391.522,562,071.137,375,462.652,839,167.772,914,107.8747.825,753,323.464,109,625.27十二月4,109,625.276,038,257.742,874,775.658,913,033.396,862,935.123,010,678.1667.289,873,680.563,148,978.10小计3,316,907.807

10、6,316,611.5034,829,599.43111,146,210.9376,540,722.2334,772,014.071,404.33111,314,140.633,148,978.10生产成本结转数76,316,611.500.000.00核对一致转入主营业务成本 转入其他业务支出WH公司10,987,473.4176,540,722.2334,772,014.07NC公司2,984,825.88TZ公司449,880.51外购入库指外NJ公司297,967.41购P类产品ZZ公司2,966,568.81HF公司1,505,669.96WHYL公司7,362,396.89GZ公司

11、8,274,816.56合计34,829,599.43产产成成品品仓仓库库结结存存清清单单截止 2005年12月31日被审计单位：A公司索引号：A12-13-3品种、规格名称数量单位结存数量结存金额产品PA只1,930,264871,233.44产品PB只127,95662,388.30产品PC只1,621,9671,082,757.99产品PD只36,38026,776.37产品PE只235,788205,450.90产品PF只9,3848,506.22产品PG只13,2018,482.88产品PH只27,68014,690.06产品PI只1,306,432688,303.64产品PG只4,

12、7552,111.62产品PK只133,957121,741.38自制产品小计5,447,7643,092,442.80产品WA只99,87354,274.04产品WB只4,1302,261.26外购产品小计104,00356,535.30产成品总计3,148,978.10审计说明：明细帐余额与仓库帐明细余额核对相符！截截 止止 测测 试试 产产成成品品（入入库库）截止 2005年12月31日索索引引号号：A12-13-4被审计单位：A公司页次：原材料项目入库单应属期间账户记录结论入库单号入库单日期数量（只）金额（元）本期（05年）下期（06年）凭证号产品PC000088882005/12/3

13、1438,600301,756.8005.12T130ok!产品PD000088892006/1/9150,000103,200.0006.1T45ok!产品PE000088902006/1/950,00043,650.0006.1T46ok!产品PE000088912006/1/1127,10023,658.3006.1T47ok!产品PE000088922006/1/1131,80027,761.4006.1T48ok!产品PE000088932006/1/1236,80032,126.4006.1T48ok!产品PE000088942006/1/12251,975219,974.1806

14、.1T49ok!产品PE00008895、00008896、000088972006/1/13350,000305,550.0006.1T49ok!产品PE00008898、000088992006/1/14415,000362,295.0006.1T49ok!需说明调整的事项（包括调整分录）审计说明：经抽查测试，产成品入库期末截止未发现异常情况！审核员：日期：2006年3月20日复核员：日期：2006年3月30日存存货货计计价价测测试试汇汇总总表表（产产成成品品）截止 2005年12月31日被审计单位：A公司索引号：A12-13-5-1二级明细品种单位期末数量期末单价期末余额查验索引产成品产

15、品PA只1,930,2640.4513546871,233.44A12-13-6-1产成品产品PB只127,9560.487576262,388.30A12-13-6-2产成品产品PI只1,306,4320.5268576688,303.64A12-13-6-3产成品产品WG只A12-13-6-4产成品产品PK只133,9570.9088094121,741.38A12-13-6-5产成品产品WH只A12-13-6-6产成品产品PC只1,621,9670.66755861,082,757.99A12-13-6-7产成品产品PE只235,7880.8713374205,450.90A12-13-

16、6-8合计3,031,875.65年末产成品金额3,148,978.10计价测试金额3,031,875.65测试比例96.28%查验结论：1、产成品发出采用加权平均法结转符合相关规定且较为合理!2、与上期比较，产成品发出的计价方法保持了一致性!3、经测试，未发现异常情形!产产成成品品期期初初、期期末末计计价价比比较较汇汇总总表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-5-2二级明细品种单位期初单位成本期末单位成本波动幅度查验索引产成品产品PA只0.44960.45140.39%A12-13-6-1产成品产品PB只0.48200.48761.16%A12-13-6-2

17、产成品产品PI只0.51320.52692.66%A12-13-6-3产成品产品PK只0.90780.90880.11%A12-13-6-5产成品产品PC只0.68620.6676-2.72%A12-13-6-7产成品产品PE只0.88890.8713-1.98%A12-13-6-8查验结论： 与上期期初相比，结存产成品单位成本波动较小!产产成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-1存货名称：产品PA月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日2,676,0170.44961,20

18、3,155.621月1,453,1500.57250.4893711,010.832,366,0010.46361,096,811.961,763,1660.4636817,354.492月3,362,6590.65700.56161,888,312.023,631,6620.52781,916,972.641,494,1630.5278788,693.883月5,951,0020.55390.47342,817,103.356,654,0590.48433,222,653.56791,1060.4843383,143.674月8,014,7060.53690.45893,677,582.69

19、8,753,3960.46114,036,555.1652,4160.461124,171.205月5,743,1630.54790.46832,689,495.605,366,8720.46822,512,933.11428,7070.4682200,733.696月7,058,6350.54930.46953,313,860.265,945,0500.46942,790,634.751,542,2920.4694723,959.207月6,903,3950.55680.47593,285,272.146,691,6710.47473,176,586.711,754,0160.4747832

20、,644.638月5,800,0440.53190.45472,637,027.676,321,8690.45932,903,711.881,232,1910.4593565,960.429月2,051,2410.54120.4626948,804.153,089,3030.46131,425,205.92194,1290.461389,558.6510月6,436,1580.53190.45472,926,207.516,092,4500.45482,771,132.61537,8370.4548244,633.5511月7,168,3250.54140.46273,317,071.353,

21、683,9400.46221,702,677.304,022,2220.46221,859,027.5912月216,1040.29210.249753,960.112,308,0620.45141,041,754.271,930,2640.4514871,233.43小计60,158,58228,265,707.6860,904,33528,597,629.871,930,264871,233.43帐面数量1,930,264实际余额871,233.44差异-差异-0.01结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产

22、成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-2存货名称：产品PB月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日265,5840.4820128,008.011月85,2290.61810.528345,028.88290,9280.4932143,498.8959,8850.493229,538.002月96,2030.70260.600557,767.3284,6640.559347,355.4571,4240.559339,949.873月323,5740.59080.5050163

23、,395.16394,9980.5148203,345.03-4月598,1520.57160.4885292,200.17598,1520.4885292,200.17-5月438,1590.57140.4884213,988.13319,1390.4884155,861.13119,0200.488458,127.006月575,0610.58080.4964285,443.58596,4450.4950295,240.6997,6360.495048,329.897月558,4210.58330.4985278,378.36540,8570.4980269,340.08115,2000.

24、498057,368.178月438,9120.53320.4557200,018.00390,5280.4645181,401.06163,5840.464575,985.119月534,8750.54520.4660249,244.05698,4590.4656325,229.16-10月556,3030.54400.4650258,678.81335,4690.4650155,991.83220,8340.4650102,686.9811月290,3450.55970.4784138,906.33267,3970.4726126,377.11243,7820.4726115,216.20

25、12月148,6920.59920.512176,144.78264,5180.4876128,972.68127,9560.487662,388.30小计4,643,9262,259,193.574,781,5542,324,813.28127,95662,388.30-帐面数量127,956实际余额62,388.30差异-差异-0.00结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-3存货名称：产品PI月份收入

26、发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日53,5940.513227,505.921月15,6800.51328,047.4137,9140.513219,458.512月1,050,9760.71410.6103641,449.3821,8160.607013,241.341,067,0740.6070647,666.553月1,482,9260.58890.5033746,358.112,028,8220.54671,109,108.98521,1780.5467284,915.684月467,0400.5467255,319.7254,1380.

27、546729,595.965月2,193,8400.58840.50291,103,313.371,535,6800.5040773,933.82712,2980.5040358,975.516月1,559,4950.54690.4675728,997.832,103,4710.47891,007,363.07168,3220.478980,610.277月504,0000.55920.4779240,886.77104,4000.478249,922.94567,9220.4782271,574.108月1,004,4720.55080.4708472,907.46990,6970.4735

28、469,065.42581,6970.4735275,416.149月651,0670.57740.4935321,276.74216,0000.4840104,550.151,016,7640.4840492,142.7310月0.4840-1,016,7640.4840492,142.7311月959,4000.4840464,376.9257,3640.484027,765.8112月2,343,4700.61770.52791,237,131.851,094,4020.5269576,594.021,306,4320.5269688,303.64小计10,790,2465,492,32

29、1.519,537,4084,831,523.791,306,432688,303.64-帐面数量1,306,432实际余额688,303.64差异-差异-0.00结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-4存货名称：产品WG月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1月1,576,4740.63220.5403851,834.931,559,7540.5403

30、842,800.4116,7200.54039,034.522月1,068,4210.63220.5403577,312.62675,5200.5403365,011.75409,6210.5403221,335.383月2,373,0040.62530.53451,268,327.082,710,6250.53531,451,117.6772,0000.535338,544.794月514,5340.62590.5349275,235.87586,5340.5350313,780.66-5月2,875,3800.62220.53181,529,091.742,767,8600.53181,4

31、71,913.93107,5200.531857,177.816月1,966,4070.62450.53381,049,589.941,948,5270.53371,039,847.04125,4000.533766,920.717月1,504,2320.59050.5047759,187.181,629,6320.5069826,107.89-8月3,078,1370.59050.50471,553,538.312,407,2050.50471,214,918.37670,9320.5047338,619.949月2,813,9490.59040.50461,419,873.792,476,

32、3610.50461,249,587.951,008,5200.5046508,905.7810月1,526,0720.59050.5047770,209.870.5047-2,534,5920.50471,279,115.6511月2,534,5920.50471,279,115.65-12月-小计19,296,61010,054,201.3319,296,61010,054,201.33-帐面数量-实际余额-差异-差异-结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产成成品品结结转转计计价价复复核核表表截止 2005

33、年12月31日被审计单位：A公司索引号：A12-13-6-5存货名称：产品PK月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日639,2630.9078580,321.681月175,7701.13500.9701170,506.53610,0920.9212562,031.58204,9410.9212188,796.632月190,8251.28671.0998209,860.09229,4461.0073231,121.90166,3201.0073167,534.823月87,3581.10370.943382,404.18176,5660.9

34、853173,963.5777,1120.985375,975.434月0.9853-77,1120.985375,975.435月11,3400.985311,172.8665,7720.985364,802.586月55,1880.985354,374.5810,5840.985310,428.007月10,5840.985310,428.00-8月711,8441.03030.8806626,874.67700,5040.8806616,888.2711,3400.88069,986.409月2,219,6261.08750.92952,063,092.641,777,5550.9292

35、1,651,756.24453,4110.9292421,322.8010月1,338,6981.05430.90111,206,341.56776,6560.9082705,389.731,015,4530.9082922,274.6311月578.6114,3640.908813,054.141,001,0890.9088909,799.1012月867,1320.9088788,057.72133,9570.9088121,741.38小计4,724,1214,359,658.285,229,4274,818,238.58133,957121,741.38-帐面数量133,957实际余额

36、121,741.38差异-差异0.00结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-6存货名称：产品WH月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日1月-2月-3月648,8210.66060.5646366,311.16648,8210.5646366,311.16-4月-5月2,096,8540.62530.53451,120,667.682,096,8540.5

37、3451,120,667.68-6月1,146,2000.66830.5712654,730.011,146,2000.5712654,730.01-7月2,486,3520.63980.54681,359,567.642,486,3550.54681,359,569.28-30.5468-1.648月1,578,1400.61750.5278832,907.231,578,1370.5278832,905.59-9月825,3600.61750.5278435,606.66825,3600.5278435,606.66-10月3,483,8400.59790.51111,780,442.25

38、5,108,4320.51112,610,702.03-1,624,5920.5111-830,259.7811月3,273,6800.59100.50511,653,628.111,649,0880.4993823,368.33-12月3,944,4000.59100.50511,992,427.693,944,4000.50511,992,427.69-小计19,483,64710,196,288.4319,483,64710,196,288.43-帐面数量-实际余额-差异-差异-结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确

39、确认认！产产成成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-7存货名称：产品PC月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日189,6330.6862130,128.821月1,163,9970.78150.6680777,502.09867,0010.6705581,338.26486,6290.6705326,292.652月85,5610.89650.766265,560.38553,2550.6848378,885.7718,9350.684812,967.263月831,0180

40、.73580.6289522,592.45799,6610.6301503,870.4750,2920.630131,689.254月313,7530.72020.6155193,119.05334,7500.6175206,717.7929,2950.617518,090.515月1,017,7060.74670.6382649,540.981,047,0010.6377667,631.49-0.006月1,300,1710.74820.6395831,456.751,230,7310.6395787,050.0169,4400.639544,406.747月912,0460.77010.6

41、582600,318.85840,2430.6569551,944.87141,2430.656992,780.728月541,2920.71740.6132331,919.16682,5350.6222424,699.88-9月224,2150.73540.6285140,927.335,4250.62853,409.81218,7900.6285137,517.5210月824,9430.73590.6290518,862.16857,1130.6289539,018.65186,6200.6289117,361.0311月233,7350.75040.6414149,908.95186,

42、6200.6358118,656.67233,7350.6358148,613.3112月3,365,1950.78360.66982,253,883.291,976,9630.66761,319,738.611,621,9670.66761,082,757.99小计10,813,6327,035,591.449,381,2986,082,962.271,621,9671,082,757.99-帐面数量1,621,967实际余额1,082,757.99差异-差异-0.00结结论论：经经复复核核无无差差异异，该该项项产产成成品品发发出出时时按按加加权权平平均均法法结结转转可可以以确确认认！产产成

43、成品品结结转转计计价价复复核核表表截止 2005年12月31日被审计单位：A公司索引号：A12-13-6-8存货名称：产品PE月份收入发出结存数量购价单位成本金额数量应结转的单位成本应结转成本数量单位成本金额1月1日247,5190.8889220,024.711月4,450,7091.07390.91794,085,115.803,329,5250.91633,050,953.031,368,7030.91631,254,187.482月284,4471.16480.9955283,173.911,298,5990.93001,207,643.57354,5510.9300329,717.8

44、23月-24,3000.930022,598.00330,2510.9300307,119.824月291,7621.03830.8874258,909.40592,0060.9100538,722.9830,0070.910027,306.245月479,8550.81920.7002335,971.86509,8620.7125363,278.10-6月582,9630.94720.8095471,931.24582,9630.8095471,931.24-7月684,1350.99730.8524583,161.18656,7810.8524559,844.4527,3540.852423,316.738月1,105,6410.98520.8421931,044.83726,8400.8423612,242.91406,1550.8423342,118.659月1,827,9931.01640.86871,587,946.361,878,5050.86391,622,827.48355,6430.8639307,237.5310月76,8050.97330.831963,891.53407,6270.8582349,827.5