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三、对期末盘存量的检查企业的结算,不论是以存定耗的核算方式,还是按帐面结算成本的核算方式,其成本的高低都与期末盘存有密切的关系。所以期末产成品、材料盘存是工商所得税纳税检查时必查的项目。期末盘存表是检查期末盘存量的基本资料,检查的内容有; (一)汇计数额的检查。主要是将企业盘存底稿(又称码单)与盘存表汇计的品种数量核对,看有无错汇、漏汇,盘存表各页细数相加是否等于合计,各页合计相加是否等于总计。在核查盘存底稿和盘存表时,特别要注意有品名和数量记载但未计金额的品种,这往往是由于价格未确定而在汇总造表时产生漏计、漏汇。
Third, check the inventory at the end of the period Enterprise settlement, whether to save the consumption of accounting methods, or by accounting for the settlement cost accounting method, the level of its costs are closely related with the closing inventory. Therefore, finished products, materials inventory is the business tax inspection will be checked items. The end of the inventory table is to check the basic inventory of the end of the period, the contents of the inspection; (A) the amount of foreign exchange checks. The main inventory is the enterprise inventory (also known as code) with the inventory table to count the number of species check to see whether there is no wrong, leakage, the sum of the table is equal to the sum total of each page total is equal to total. In verifying inventory drafts and inventory tables, special attention must be paid to the types of products with unrecorded names and quantities recorded. This is often caused by the price being undetermined and resulting in missing items and missing foreign exchange when aggregating tables.