资料介绍：

1. The aim of inventory
     盘点存货之要旨
2. Before inventory
    盘点前
3.during inventory
    盘点中
4. After inventory
    盘点后


1。The aim of inventory 存货盘点之要旨
1.1 it consists of proceeding to the checking of store’s assets and liabilities. The physical inventory of the goods is only part of the general inventory.
存货盘点是全部存货管理的一部分，而且是店内资产及负债查核的一部分。
1.2 physical inventory is a primary method to assure real margin. The quality if physical inventory plays a great part in the evaluation of a period’s operating results.
存货盘点是唯一可获得部门正确毛利的办法，盘点品质 的好坏对一段时期营运绩效评估，扮演重要的角色。
1.3 to avoid any error that might lead to the wring and prejudicial decisions in the future.
存货盘点可避免任何会对未来决策评估之误导。

2. Before inventory 盘点前
2.1 meeting 会议 store店
2.1.1 accounting head calls a inventory meeting participated by store manager, section heads , and service department heads to discuss the timing, the methods, CPA’s double checking and Document delivery timetable and review points brought forward from last physical inventory (please note points and action plan). (see attachment 1,2,6,8,9&10)
会计处长召开会议，由店会议参加人员讨论有关之 盘点时间、盘点方法、文件传送时间表及会计师盘点与否相关事项并检讨上次盘点之缺失与行动计划。（参见附表一、二、六、八、九、十）
2.1.2 approved by store manager, and then accounting head shall execute inventory procedure.
经由店长核准后，由会计处长完成存货盘点程序。
2.1.3 accounting head calls the second inventory meeting participated by store manage, section heads, and service department heads to announce inventory procedure.
会计处长召开第二次盘点会议，宣布确定之 盘点相关事宜予店会议参加人员

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