存货盘点

每当存货盘点时，老板总是心神不定。

The boss always gets in a lather during stocktaking time .

仓库关门进行年度存货盘点。

The warehouse is closed for the annual stocktaking .

理解存货盘点的流程与重大意义。

Understand the process and significance of physical inventories activities .

经由店长核准后，由会计处长完成存货盘点程序。

2 approved by store manager , and then accounting head shall execute inventory procedure .

各课长必须检查及核对存货盘点清单及盘点卡之流水号码。

Department heads must check the sequential number of inventory checking list and inventory cards .

2种存货盘点方法在实务中的比较

Two Inventory Methods Comparison in Practice

对存货盘点通常是在正常的营业时间之后或在星期天进行。

It is common practice to take the physical inventory after regular business hours or on Sunday .

存货盘点清单应经课长及处长检查签名，并送交会计课，不得修改。

Inventory checking list should be checked and signed by the department heads & section heads , and then sent to accounting department . No revision is allowed .

每当存货盘点时，老板总是心神不定。在某些行业中，也许在月末盘点存货。

The boss always gets in a lather during stocktaking time . In some lines of business , an inventory may be taken at the close of each month .

存货的盘点是指对所有库存商品进行系统的盘点。

Taking a physical inventory means making a systematic count of all merchandise on hand .

存货的盘点结果（包括数量）报告给财务部和行政办公室。

The result of physical count ( only quantity ) will be reported to Finance Department and Executive Office .

当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。

When the periodic inventory is being used , a physical inventory must be taken to determine the amount of the ending inventory .

因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。

Consequently , a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period .