What Is Stock Clearance?

Inventory clearance refers to the inventory and verification of inventory goods to determine the actual amount of inventory goods, to adjust the book value of inventory goods, so that the accounts are consistent, to ensure the authenticity of accounting data, to find inventory commodity management Existing problems to improve business management.

Clearance inventory

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Inventory clearance refers to the inventory and verification of inventory goods to determine the actual amount of inventory goods, to adjust the book value of inventory goods, to achieve account consistency, to ensure the authenticity of accounting data, find

The main contents and requirements for clearance inventory are: ^[1]

1. Classification of clearance methods ^[2]

In order to correctly reflect the condemnation and quality of the goods in stock, to ensure that the goods and goods are consistent, and to prevent the deterioration of the goods, the audit department should strengthen the review of the inventory clearance. Workers should check whether the accounting, business, storage and transportation departments and warehouses have established a system for regular inventory clearance and quality inspection of salt points, whether it is a monthly reconciliation day, and an annual inventory clearance, specifically review the following four aspects: ^[3]

(1) Whether the recurrent inventory of current parts is achieved;

(2) Whether to carry out a comprehensive clearance inventory once a year:

(3) Whether seasonal inspections are performed;

(4) Whether it is possible to carry out inventory and inventory in conjunction with the two sessions of the Guangzhou Export Commodities Fair in Spring and Autumn each year in order to verify the inventory information and propose a sales order.