浅谈企业存货盘点前的准备工作

存货是企业资产的重要组成部分。存货的真实、准确与否 ,对企业的会计报表的可信性将产生重要影响。做好存货盘点前的准备工作至关重要。通过制定规划、组织人员、及时结帐、存货停止流动、明确产权、防止漏盘、项目选取、正确计算损耗等一系列的准备活动 ,使存货盘点能够按计划顺利进行。

A Brief Talk to the Preparation before Making an Inventory of Goods Stock in an Enterprise

Goods stock is one of the important parts of enterprise assets.The truthfulness and accuracy of goods stock affect accounting report forms.So it's very important to make a good preparation before checking goods stock by working out plans,organizing stuff,sguaring accounts in time,stopping the flow of goods stock,making property right clear,avoiding missing checking,choosing items and calculating losses correctly.