7财产清查(1-3)（7 property inventory (1-3)）.docVIP

7财产清查(1-3)（7 property inventory (1-3)） 2011 national accounting practitioners - accounting basis - property inventory (1) The seventh chapter, property inventory Section 1 Summary of property inventory First, the concept and significance of property inventory (I) the concept of property inventory; Property inventory is a kind of special method to determine the actual number of deposits, check the number of accounts and the real inventory by checking or checking the money, the physical assets and the current money. (two) the main reason for the discrepancy between the account and the account; The reasons for the discrepancy between the accounts of various properties are mainly as follows: 1. in the process of collecting and Issuing the property, the errors in variety, quantity or quality due to inaccuracy in measurement and inspection; In 2. the property changes, did not fill in the certificate and registration for; or in the fill in the certificate, bookkeeping, calculation or registration error; 3. changes in quantity and quality that are affected by natural factors such as climate in the custody of property; 4. property damage, deterioration or shortage due to improper custody or dereliction of duty, as well as monetary, financial, debt, and debt errors; 5. criminals due to malpractice, corruption and theft of property caused by material damage; 6. loss of property or material caused by natural disasters or accidents; 7., due to the transfer of settlement documents is not timely, resulting in outstanding items. (three) the significance of property inventory; There are many reasons for accounting discrepancies, some can be avoided, and some are unavoidable, but whatever the reasons are inconsistent with the accounts, it will affect the quality of accounting. Therefore, strengthening the work of property inventory plays an important role in strengthening enterprise management and giving full play to the supervisory role of accounting. Two, the types of property inve