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供销社会计制度明确规定,对零售商品每月必须进行一次全面盘点;商品变价和实物负责人调动时都要指定专人及时协助盘点;发生差异,要及时查明原因进行处理。但是,就我县情况看,一些单位的盘点工作基本上流于形式,大体表现有如下六点:(1)没有按月盘点,有的按季盘点,发生长短差异,原因不易查找。有的甚至采取上,下期的长短款相抵,掩盖问题真相。(2)盘点人员不足,盘点质量不高,监盘往往是一个人,只听报数,起一个写数字、
Supply and marketing social system clearly stipulates that the monthly inventory of retail products must be a comprehensive inventory; commodity price changes and in-kind person in charge of transfer must be designated to assist in a timely inventory; differences occur, we must promptly identify the reasons for handling. However, as far as the situation of our county is concerned, the inventory of some units basically comes to the mere formality and generally shows the following six points: (1) There is no monthly inventory, and some quarter-on-quarter discrepancy occurs because the reasons are not easy to find. Some even take up the length of the next offset, cover up the truth of the issue. (2) lack of inventory count, inventory quality is not high, the monitor is often a person, only listen to the number of reports, starting a write number,