Question 2: How to write the inventory report of raw materials is the inventory table. Write down the inventory date. After the inventory is signed by the personnel of warehouse management and accounting department, three copies shall be submitted to the relevant leaders for reading and signing. Then leave a few records in the warehouse, one for bookkeeping and one for statistics.
Question 3: How to write the summary of the inventory report? 20 10 1 inventory summary.
Inventory time: YY month day -YY month day.
1, inventory method: whole.
Second, the inventory personnel:
Third, the inventory requirements:
All materials are counted according to ABC classification, and semi-finished products and finished products are counted:
Category Name Count Total Number of Qualified Items Number of Unqualified Items
Class A: 578 items, 572 items and 6 items.
Class B has 579 items, 569 items, and 10 items.
Sample category: 23 items, 23 items and 0 items.
56 finished products, 56 items and 0 items.
Inventory coincidence rate: total inventory: 1236 pieces; Qualified: 1220, unqualified: 16. Qualified rate: 98%
These include:
A category
Material Code Category Specification System Quantity Actual Quantity Variance
Class b
Material Code Category Specification System Quantity Actual Quantity Variance
Class A accounts for 48% of the total difference, and Class B accounts for 52% of the total difference.
Fourth, analysis and summary.
(A) Analysis of the reasons for inventory differences:
1. Wrong number when issuing.
2. Reduce the number of cards and errors when issuing materials, and mark them out of sync.
3. Incorrect quantity at the time of incoming materials, resulting in inventory quantity difference.
4. Usually, the work is not in place, resulting in inconsistent accounts.
5. Production of rejected materials
Improvement method:
1. Warehouse keepers should be trained to ensure the consistency of accounts, cards and materials.
2. If the supplier's purchase quantity is inaccurate, the warehouse keeper will find it in time and notify the buyer to modify the accounts to ensure that the physical objects are consistent with the accounts.
3. Strictly require the warehouse keeper to do every job at ordinary times, and don't check the materials indiscriminately.
It is estimated that it will take 2~3 months to adjust the mentality.
Question 4: How to write the book inventory loss report? Please, the fixed assets of Great God refer to the assets whose service life is more than one year, the unit price of general equipment is more than 500 yuan, and the unit price of special equipment is more than 800 yuan, and they basically maintain the original material form during use. Books and furniture (including desks and chairs, student beds, etc.). ) If the unit price fails to meet the specified standards, but the durability time exceeds one year, it will be managed as fixed assets. A large number of other similar materials whose unit price is lower than the prescribed standard should be managed as low-value consumables. According to the Financial Rules of Institutions and the Classification and Code of Fixed Assets in People's Republic of China (PRC), combined with the actual situation, the fixed assets are divided into seven categories: houses and buildings, vehicles, general equipment, special equipment, cultural relics and exhibits, books and other fixed assets.
Question 5: How to fill in the report of fixed assets inventory profit and loss? Book balance, inventory gains, inventory losses
0 1 1 /
Name Specification Unit Price Quantity/Amount
Lathe J 21-60310013100 * 0.6
Question 6: How to write an audit report 1 on the inventory table of warehouse materials in the report after the warehouse inventory (the physical object does not match the physical object). Audit background of inventory on may 28th, 20 10, the company's finance department organized an inventory of production systems and workshop materials, and relevant leaders of the company instructed the production audit department and finance department to conduct a joint audit of this inventory on June 28th, 20 10. Two. See the physical verification record of production audit for the results of inventory audit III. Inventory problem analysis 1. The warehouse on the third floor (formerly Guo Yong Military Management) checked 43 pieces on the inventory table, of which 27 pieces (except copper) were in surplus 1, 2 pieces were in deficit, and 16 pieces were copper. The main reason was:1-kloc-0/.When the warehouse was delivered from the warehouse according to the theoretical weight, the inventory would be verified according to the theoretical weight. 1-2 bookkeeping error: in the warehouse on the third floor, 243 copper bars of R 10*30*2400 were wrongly recorded as 1458Kg, and 4026Kg was recorded, with about 420 extra bars in the account. 2. Check the inventory table 18 of the warehouse (managed by Li Jingjun) on the second floor, and 2 pieces are found, with a surplus of 1 1 piece and a loss of 5 pieces. The accounting error rate is 88.89%. 3. Check the inventory table of the warehouse (Zhang Management) on the second floor. There are 24 pieces, of which 3 pieces are surplus. The accounting error rate is 12.5%. 4. This time, 85 sub-accounting items were inspected for warehouse materials, and the results showed that 37 sub-accounting items were inconsistent, with an accounting error rate of 43.53%. 4. It is pointed out that warehouse is the heart of production logistics system, and the quality of warehouse material management directly affects the implementation of production plan and the control of production schedule. The audit results of this warehouse inventory table are not satisfactory, and there are many reasons. Needless to say, the related management issues do not play any role here. At present, warehouse management has reached the point of urgent rectification. Relevant departments are requested to improve the most basic document system of warehouse management as soon as possible: warehouse layout, feeding operation flow, management measures for material warehousing, storage and handling, receiving (sending) operation flow, return operation flow and replenishment operation flow. Accelerate the training and equipping of warehouse personnel, and establish a post performance appraisal and accountability system for the upper and lower processes. Please ask the relevant departments and leaders to speed up the determination and process of the reform of the production system management system. Accelerate the training of middle and senior managers in a targeted manner. Please attach great importance to the relevant departments and management personnel. Supplementary Appendix: First, make a comprehensive analysis of the huge difference between the physical quantity and the book quantity after overall counting to see if there are accounting treatment \ posting errors, such as cross-posting errors. , and if there is, you must adjust the accounts, but adjust and analyze the situation that the goods have been received but the invoice has not been obtained, or the other party has not taken delivery after accounting treatment. After analysis, you can determine the actual inventory profit and loss. Then make a detailed inventory surplus and inventory deficit list, and explain it to the warehouse department to find out the reasons for the shortage. According to the reasons found by the warehousing department, the financial personnel are prepared to ask the management for instructions, and the financial personnel handle the accounts according to the instructions of the management. According to Article 22 of * * *, there can be no surplus. However, there are indeed inventory gains and losses in actual work. Generally, after the inventory gain and loss of materials, they should be transferred to the property gain and loss account to be processed. For example, inventory gains and losses should be priced according to the latest purchase price of raw materials: borrowed raw materials: gains and losses of assets to be processed _ gains and losses of current assets to be processed should be carried forward according to book value (input). Debit: gains and losses of pending property _ losses of pending current assets and loans: raw material loans are taxable _ VAT payable (input transfer). Then, according to the instructions of the management, the corresponding accounting treatment is carried out: inventory profit: debit: gains and losses of pending property _ losses of current assets and loans to be transferred: management expenses: inventory loss consumed within the limit: other liabilities: abnormal losses of borrowing other receivables: debit: loans for non-operating expenses: gains and losses of pending property _ losses and loans of current assets to be transferred.
Question 7: How should the warehouse inventory report be written about the audit report on the warehouse material inventory table (the material object does not match the material)?
I. Background of inventory audit
On may 28th, 20 10, the company's finance department organized an inventory of the production system and workshop materials, and the relevant leaders of the company instructed the production audit department and the finance department to conduct a joint audit of the inventory on June 28th, 20 10.
Second, the inventory audit results
See the physical verification record of production audit.
Third, the analysis of inventory problems
1. Check the 43 items on the inventory list of the warehouse on the third floor (formerly managed by Guo Yong Army), among which 27 items (except copper) have 1 item surplus and 2 items are short. 16 items are copper, of which 1 item has the same weight and the rest are 18.
The main reasons are:
When 1- 1 is delivered from the warehouse according to the theoretical weight, and the inventory is verified according to the theoretical weight, it will lead to the inconsistency between theory and practice.
1-2 bookkeeping error: in the warehouse on the third floor, 243 copper bars of R 10*30*2400 were wrongly recorded as 1458Kg, and 4026Kg was recorded, with about 420 extra bars in the account.
2. Check the inventory table 18 of the warehouse (managed by Li Jingjun) on the second floor, and 2 pieces are found, with a surplus of 1 1 piece and a loss of 5 pieces. The accounting error rate is 88.89%
3. Check the inventory table of the warehouse (Zhang Management) on the second floor. There are 24 pieces, of which 3 pieces are surplus. The accounting error rate is 12.5%.
4. Among them, 85 sub-items of warehouse materials were examined, and 37 sub-items were found to be inconsistent, with an accounting error rate of 43.53%.
Four. suggestion
As the heart of production logistics system, the quality of warehouse material management directly affects the implementation of production plan and the control of production progress, but the audit result of this warehouse inventory table is not ideal. There are many reasons for this result, but frequent personnel turnover, material placement, and warehousing management processes all affect the accuracy of inventory. Needless to say, the related management issues do not play any role here. At present, warehouse management has reached the point of urgent rectification. Relevant departments are requested to improve the most basic document system of warehouse management as soon as possible: warehouse layout, feeding operation flow, management measures for material warehousing, storage and handling, receiving (sending) operation flow, return operation flow and replenishment operation flow. Accelerate the training and equipping of warehouse personnel, and establish a post performance appraisal and accountability system for the upper and lower processes. Please ask the relevant departments and leaders to speed up the determination and process of the reform of the production system management system. Accelerate the training of middle and senior managers in a targeted manner. Please attach great importance to the relevant departments and management personnel.
Supplementary appendix:
First of all, there is a big difference between the physical quantity and the book quantity after the overall inventory, to see if there are accounting treatment errors, such as cross-account and accounting errors. If yes, accounting adjustments must be made, but in the case of goods that have been received without payment or invoices, or the other party that has been booked has not taken delivery, corresponding adjustment analysis must be made. Determine the actual inventory profit and loss after analysis, and then prepare the inventory profit and loss list, explain it to the warehousing department, and find out the reasons for the shortage.
According to Article 22 of * * *, there can be no inventory surplus, but there is inventory surplus in actual work.
Under normal circumstances, material inventory gains and losses should be transferred to the property profit and loss account for processing.
If the inventory surplus is priced according to the latest purchase price of raw materials: borrow raw materials.
Loan: profit and loss of pending property _ loss and excess of current assets to be transferred
If the inventory loss is carried forward according to the book value, value-added tax (input) shall be paid.
Debit: profit and loss of pending property _ loss and excess of current assets to be transferred
Loan: raw materials
Loans; Taxes payable _ VAT payable (input-output)
Then according to the management instructions for the corresponding accounting treatment:
Inventory profit: debit: profit and loss of property to be processed _ loss and surplus of current assets to be transferred.
Loan: management fee
Inventory deficit: consumption of inventory deficit within the limit: management expenses.
Other responsibilities: Borrowing other receivables.
Abnormal losses: loans: non-operating expenses
Loan: profit and loss of pending property _ loss and surplus of current assets to be transferred ... >>
Question 8: Our company lost more than 10,000 copies of materials this month. Now the leader asked me to write an improvement report. I don't know how to write. It is necessary to strengthen the warehouse management system, clarify the arrival account, and establish a material card, which should be reflected every time the goods enter and exit to ensure the consistency of the cards and goods.
Question 9: How to write a description of the shortage of fixed assets? 5 points: name of fixed assets, original book value, depreciation period, accrued depreciation and net value. These basic data should be made clear. If the inventory is found to be low, what causes it and how to deal with it? Specific suggestions and methods should be signed by equipment users, managers and financial personnel.
Question 10: How to write a report on the shortage and surplus of auxiliary materials warehouse? Inventory loss is that you didn't record which delivery. This is a situation where there are many losses. If the loss is small, you don't need to write a report, and the accountant will naturally transfer it to you, because a very small amount of inventory loss is normal and there must be losses. If the inventory surplus is not easy to handle, it is necessary to audit the accounts. Which one did you not give, or did you repeat it?