物业财务管理专项制度之存货管理制度.doc

物业财务管理专项制度之存货管理制度 物业财务管理专项制度之存货管理制度提要：管理处对于发生的存货盘盈、盘亏或毁损，应及时分析原因，上报总部领导进行处理，经总部领导批准后计入当期损益 源自于建筑资料 物业财务管理专项制度之存货管理制度 1、管理处各项存货按照取得时的实际成本核算。 2、管理处的存货按照先进先出法管理。 3、管理处各项存货的日常核算采用永续盘存制。 4、管理处应设专人负责存货的日常管理。 5、管理处应严格执行收、发、领、退制度，月末编制”存货盘点表”。 6、管理处对于发生的存货盘盈、盘亏或毁损，应及时分析原因，上报总部领导进行处理，经总部领导批准后计入当期损益。在扣除过失或保险赔偿款及残料价值后，计入有关经营费用或管理费用。 7、对于自然灾害和其他非常损失，扣除保险赔偿款和可收回的残值的净损失计入”营业外支出”。 8、由于陈旧或处理的存货，必须写出书面报告，上报总部领导审批后方可进行有关处理。 9、管理处的低值易耗品应按类别设置明细帐并设专人建立实物台帐负责管理。管理处的低值易耗品采用一次性摊销法进行核算。 10、管理处所有存货应当于年末进行全面清查盘点。 源自于建筑资料 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education,