审计和税收盘点

1、physical inventory summarisation1abtain2check summaries and reconciliationsdocumentationas at datesupportings for reconciliatonswork donefinal costed physical inventroy listingsagree quantity with count sheetgeneral ledger /control accountagree with costed inventroy listing 12.25存货盘点报告agree quantity

2、 /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agree 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

3、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-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

4、,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

5、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

6、.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-counttag = 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.Vari

7、anceshop's ledger =part1= result of today's count=part2= JDA stock ledger at as of date ?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 t

8、he sellingreason for part 2goods in transitgoods return to HK and Italy for maintancesales,goods 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

9、check and question the result. 5.leave some time for thinking and summarizing during doing work. 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

10、 following up at next timerun the JDA variance reportsubtotal by the field of stylewrite down 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 surper

11、viser1.e.g. counter sheet = JDA =stock in shopensure stock in shop =counter sheet. scan error. 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

12、. different color/sizeovershipment and shortage ,difference between goods received in JDA and 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,

13、total quantity isnot equal. It is one reason for the difference of total quantitytotal quantity 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

14、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：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） 单位