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1、1.Theaimofinventory盤點存貨之要旨2.Beforeinventory盤點前3.duringinventory盤點中4.Afterinventory盤點后1。Theaimofinventory存貨盤點之要旨1.1itconsistsofproceedingtothecheckingofstore’sassetsandliabilities.Thephysicalinventoryofthegoodsisonlypartofthegeneralinventory.存貨盤點是全部存貨管理的一部分，而且是店內(nèi)資產(chǎn)及負
2、債查核的一部分。1.2physicalinventoryisaprimarymethodtoassurerealmargin.Thequalityifphysicalinventoryplaysagreatpartintheevaluationofaperiod’soperatingresults.存貨盤點是唯一可獲得部門正確毛利的辦法，盤點品質的好壞對一段時期營運績效評估，扮演重要的角色。1.3toavoidanyerrorthatmightleadtothewringandprejudicialdecisionsinthe
3、future.存貨盤點可避免任何會對未來決策評估之誤導。2.Beforeinventory盤點前2.1meeting會議store店2.1.1accountingheadcallsainventorymeetingparticipatedbystoremanager,sectionheads,andservicedepartmentheadstodiscussthetiming,themethods,CPA’sdoublecheckingandDocumentdeliverytimetableandreviewpointsbr
4、oughtforwardfromlastphysicalinventory(pleasenotepointsandactionplan).(seeattachment1,2,6,8,9&10)會計處長召開會議，由店會議參加人員討論有關之盤點時間、盤點方法、文件傳送時間表及會計師盤點與否相關事項并檢討上次盤點之缺失與行動計劃。（參見附表一、二、六、八、九、十）2.1.2approvedbystoremanager,andthenaccountingheadshallexecuteinventoryprocedure.經(jīng)由店長核準
5、后，由會計處長完成存貨盤點程序。2.1.3accountingheadcallsthesecondinventorymeetingparticipatedbystoremanage,sectionheads,andservicedepartmentheadstoannounceinventoryprocedure.會計處長召開第二次盤點會議，宣布確定之盤點相關事宜予店會議參加人員Section處2.1.4eachsectionheadcallsasectioninventorymeetinginwhichparticipate
6、dbydepartmentheads,assistants,andsecretaries.各營業(yè)處長須召開處之盤點會議，由課長、助理及秘書參與。2.1.5accountingheadscallsacheckingcountmeetingparticipatedbycheckingteamstaff.會計處長須召開復盤小組會議，由復盤小組參與會議。Department課2.1.6eachdepartmentheadcallsadepartmentinventorymeetingparticipatedbydepartment’s
7、staffandinventorysupportingstaff.各課長召開課盤點會議，由該課所有人員及盤點支援人員參加。2.2preparation準備section處2.2.1eachsectionmustpreparethedrawingofstocksettledplaceandinventoryprocedurecontrollist.(seeattachment3)各處必須準備盤點計劃之配置圖及盤點程序控制表（參見附表三）Deparment課2.2.2allthereturnsmustbedonebeforeinv
8、entoryandanybrokengoodsmustbethrownawayafterrecordingbeforethephysicalinventory.所有的退貨最遲須于盤點前退出，不可退貨之損壞商品須與盤點前登錄后丟棄。2.2.3departmentheadsmus
