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 an entry in the processing report is before the approval of the remaining materials in stock:
Borrow: raw materials and other subjects.
Loan: loss and surplus of pending property-loss and surplus of pending current assets.
After approval:
Debit: loss and surplus of pending property-loss and surplus of pending current assets.
Loan: management fee
Question 4: Description of inventory surplus The description of inventory surplus is mainly to write clearly what causes it.
The general reasons are:
1, short delivery.
2. The book receipt quantity is less than the actual receipt quantity during bookkeeping.
3. Others may be mixed with promotional products (same products).
4. The customer delivered more goods (free of charge) and did not put them in storage according to the quantity.
You can write a note to the boss for the above reasons. Certainly the main reason is personal negligence!
Question 5: How to write the manual of raw material inventory profit? Description of raw material inventory surplus
Dear Bureau of Basic Affairs:
Our company made an inventory of raw materials on April 5, 20 10. The original value was 200,000 yuan, and the actual inventory value was 220,000 yuan. The details are shown in the Annex.
After careful audit and analysis, it is found that the inventory surplus is caused by the following circumstances:
1, 20 102010March 12, 2010, 23 pieces of material a were recorded in the issue document, but due to warehouse management errors, 32 pieces were actually issued, resulting in 9 pieces remaining in inventory, with a value of. ...
2, the original provisions within the quota material loss of 5%, but due to the improvement of warehouse management methods, the actual loss of 2%, value. ...
3. Low-value consumables are included in raw materials ...
The attachment is to make a table, compare the calculated quantity and amount of surplus materials with the actual situation, and write out the differences.
Question 6: 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 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 adjustment must be made, but if the goods have been received without payment or invoice, or the other party who 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 7: How to make the inventory profit and loss table is treated as "the profit and loss of pending property". . . This is more troublesome to talk about I suggest you read a book in detail, because some subjects are fixed, you should remember. . .
Question 8: How to write an application for recording cash inventory surplus?
XXXX (name of department head or superior leader):
According to the cash inventory on X day (20 12)X day (organized by whom), it is found that there is a cash surplus (specific figures, specific to minutes), and the reasons for the cash surplus are to be investigated (or will be clearly explained) after verification by (who and whose name is the specific auditor). It is suggested that the above cash be recorded and other receivables be disposed of.
I hereby apply for your approval.
The following signatures (applicant's name, applicant and recommender) and application date.
Question 9: How to write the inventory report? 1. Inventory description 1, inventory loss description, cause analysis and measures taken; 2. Description of inventory surplus, reason analysis and measures taken; 3. Description of differences, analysis of reasons and measures taken. 2. The Group's current asset management situation and rectification plan. 3. feedback. 4. The overall evaluation of inventory is to list the above inventory results one by one, and then explain the inventory situation. 1. Description of inventory:
1: Loss of inventory. What is the reason? What measures should be taken to make up for this loss?
2. What are the reasons for the profit in inventory? Is it a mistake in the document or a gift? In fact, more is more terrible than less.
Question 10: how to fill in the report of fixed assets inventory surplus and loss? Book balance, inventory gains, inventory losses
0 1 1 /
Name Specification Unit Price Quantity/Amount
Lathe J 21-60310013100 * 0.6