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What procedures are in place to ensure that all adjustments to inventory prices or quantities are related to valid price changes or physical inventory quantity differences?
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采取什么程序以保证所有存货价格或数量的调整与有效价格变化或实物存货的差额相关联？ |
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What procedures are in place to ensure that all changes to the inventory management master file are processed accurately and timely?
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采取什么程序以保证所有对存货管理主文件的变更均准确无误和及时地处理？ |
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What procedures are in place to ensure that all inventories received from suppliers are in acceptable salable/usable condition?
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采取什么程序以保证所有从供应商处收到的货物均为可接受的适销适用的状况？ |
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What procedures are in place to ensure that all inventories received from suppliers(price, quantity, product) agree with or match inventories ordered?
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采取什么程序以保证所有从供应商处收到的货物的价格、数量和产品均符合需要订购的货物？ |
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What procedures are in place to ensure that all unusable inventories (e.g., expired or spoiled) are written-off?
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采取什么程序以保证所有不能销售的存货（如过期，损坏）均已从帐务上注销？ |
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What procedures are in place to ensure that all valid changes to the inventory management master file are input and processed?
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采取什么程序以保证所有对存货管理主文件有效的变更均已输入和处理？ |
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What procedures are in place to ensure that amounts posted to cost of sales represent those associated with inventories sold/shipped?
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采取什么程序以保证结转的销售成本金额与已销售/已发运的货物一致？ |
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What procedures are in place to ensure that inventories are adequately safeguarded against unauthorized personnel and properly protected against spoilage or shrinkage?
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采取什么程序以保证存货对于非授权人员均采取了足够的保护措施？对于损耗和损毁是否采取适当的防范措施？ |
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What procedures are in place to ensure that inventories that have expired or undergone spoilage or shrinkage are properly identified and segregated?
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采取什么程序以保证过期或损毁或损耗的存货是按规定确定和得到保管的？ |
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What procedures are in place to ensure that only valid changes are made to the inventory management master file?
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采取什么程序以保证只有有效的变更才能反映到存货管理主文件？ |
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What procedures are in place to ensure that the perpetual records and general ledger agree with the physical (cycle) inventory counts?
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采取什么程序以保证长期的记录、总帐和实物盘点相符？ |
