财务盘点制度
Finance Stock-taking Policies
第一条 目的 1. Purpose 为求存货及财产盘点的正确性，盘点事务处理有所遵循，并加强管理人员的责任，以达到财产管理的目的，特制定本办法。 The policies are established for the accuracy of the inventory and properties, the guideline for people to follow up and also strengthen the responsibility of related management persons for the purpose of property management. 第二条 盘点范围 scope of stock-taking (一)存货盘点：系指原料、物料、在制品、制成品、商品、零件保养材料、外协加工料品、下脚品。 1) Stock-taking includes raw materials, supplies, semi-finished goods, finished goods, merchandises, maintenance materials for spare parts, materials in outside processing, low-quality materials. (二)财务盘点：系指现金、票据、有价证券、租赁契约。 2) Finance stock-taking includes cash, notes, securities and lease contracts. (三)财产盘点：系指固定资产、保管资产、保管品等的盘点而言。 3) Property stock-taking includes fixed assets, keeping assets and goods. 1、固定资产：包括土地、建筑物、机器设备、运输设备、生产器具等资本支出购置者。 2、保管资产：凡属固定资产性质，但以费用报支的杂项设备。 3、保管品：以费用购置者。 i. Fixed assets include such capital expenditures as land, buildings, machines, transportation equipment and instruments for production.
ii. Keeping assets include those equipment which have the attribute of fixed assets but made accrual by the means of expenditures.
iii. Keeping goods include those which are booked by expenses. 第三条 盘点方式 3. Methods of stock-taking (一)年中、年终盘点 1) Stock-taking in the interim and the end of the year 1、存货：由资材部门或经管部门会同财务部门于年(中)终时，实施全面总清点一次。 2、财务：由财务部盘点。 3、财产：由经管部门会同财务部门于年(中)终时，实施全面总清点一次。 i. Inventory: a whole stock-taking should be held in the interim or the end of the year by the storekeeping dept. or management dept. and FA dept.
ii. Finance: FA dept. is responsible for the stock-taking.
iii. Properties: a whole stock-taking should be taken in the interim or the end of the year by the management dept. and FA dept. (二)月末盘点 2) Stock-taking in the end of the month 每月末所有存货，由经管部门及财务部门实施全面清点一次。 Management dept. together with FA dept. should take a whole stock-taking in the end of each month. (三)月份检查 3) Monthly check 由检核部门(总经理室)或财务部门照会其部门主管后，会同经管部门，做存货随机抽样盘点。 When notifying the department managers, inspection dept. or FA dept. together with management dept. can make inventory sample tests. 第四条 人员的指派与职责 4. Personnel assignment and the responsibilities (一)总盘人：由总经理担任，负责盘点工作的总指挥，督导盘点工作的进行及异常事项的裁决。 1) General supervisor: general manager should take this position in charge of the commander of stock-taking, supervising the whole work and making decisions if something unusual happened. (二)主盘人：由各事业部主管担任，负责实际盘点工作的推动及实施。 2) Main stock-taking persons: every department managers should shoulder the jobs, in charge of driving and carrying out the whole stock-taking work. (三)复盘人：由总经理室视需要指派及事业部经管部门的主管负责盘点监督之责。 3) Stock-taking checking persons: the general manager’s office should dispatch such personnel as management dept. supervisors to take the responsibility of checking and inspection if needed. (四)盘点人：由各事业部财务经管部门指派，负责点计数量。 4) Stock-taking persons: those who are dispatched by each management dept. are in charge of counting the numbers. (五)会点人：由财务部门指派(人员不足时，间接部门支援)，负责会点并记录，与盘点人分段核对、确实数据工作。 5) Minor stock-taking persons: those assigned by FA dept. if there is shortage of personnel are responsible for consolidate the records and check the data with stock-taking persons. (六)协点人：由各事业部财务经管部门指派，负责盘点时，料品搬运及整理工作。 6) Stock-taking assistants: those dispatched by each management dept. are responsible for moving the materials and cleaning up when stock-taking. (七)特定项目按月盘点及不定期抽点的盘点工作，亦应设置盘点人、会点人、抽点人，其职责亦同。 7) When some special items should do the monthly stock-taking and sample test, it is also needed to assign stock-taking persons, minor stock-taking persons, sample test persons and their responsibilities are the same as mentioned above. (八)监点人：由总经理室派员担任。 8) Stock-taking inspector: he is dispatched by general manager’s office. 第五条 盘点前准备事项 5. Preparation of stock-taking (一)盘点编组 1) Groups for stock-taking 由财务部门主管于每次盘点前，事先依盘点种类、项目编排"盘点人员编组表"，呈总经理核定后，公布实施。 Before each stock-taking, FA dept. will make the stock-taking personnel groups sheet according to the inventory categories and items and then turn this sheet to general manager for check and approval and then publicize to carry out. (二)经管部门将应行盘点的财务及盘点用具，预先准备妥当；所需盘点表格，由财务部门准备。 2) Management dept. should prepare for the tools for stock-taking and FA dept. should make the preparation for the sheets for stock-taking use. 1、存货的堆置，应力求整齐、集中、分类，并置标示牌。
The installment of the inventories should be in order, concentrating, classifying and also make the signs. 2、现金、有价证券及租赁契约等，应按类别整理并列清单。
Cash, securities and lease contracts should be collected by categories and made a detailed list. 3、各项财产卡依编号顺序，事先准备妥当，以备盘点。
Each kind of property cards should be prepared in the order of serial numbers for stock-taking.
4、各项财务帐册应于盘点前登记完毕，如因特殊原因，无法完成时，应由财务部门将尚未入帐的有关单据如缴库单、领料单、退料单、交运单、收料单等利用"结存调整表"一式两联，将帐面数调整为正确的帐面结存数后，第二联财务部门自存，第一联送经管部门。
Each kind of account books should be entered in before the stock-taking. If there are special unfinished reasons, FA should make two copies of inventory adjustment statement depending on the unaccrued data of stocking notes, requisition sheets, return sheets, shipping documents and receipt notes, adjusting the book balance to physical amounts. The second copy is for FA dept. for keep and the first copy should be sent to management dept. (三)盘点期间已收到料而未办妥入帐手续的原、物料，应另行分别存放，并予以标示。 3) The raw materials and supplies which have been received but not accrued during the stock-taking period should be kept individually and make the signs. 第六条 年中、年终全面盘点 6. Whole stock-taking in the interim and the end of the year (一)财务部门应于呈报总经理，经核准后，签发盘点通知，并负责召集各事业部的盘点负责人召开盘点协调会后，拟订盘点计划表，通知各有关部门，限期办理盘点工作。 1) FA dept. should turn to the general manager for approval to sign the stock-taking notice and be responsible for calling in each dept. managers to have a stock-taking meeting, in which a stock-taking planning statement should be drawn out and then FA dept. should inform the related departments to prepare and take the stock within a time limit. (二)盘点期间除紧急用料外，暂停收发料，至于各生产单位于盘点期间所需用料的领料，材料可不移动，但必须标示出。 2) During the stock-taking period, material requisition and issuing should be stopped except for some urgent use. As to the materials need for each production during the stock-taking period, the materials could not move, but should be highlighted. (三)年中、年终盘点，原则上应采全面盘点方式，如确因事情特殊，无法办理时，应呈报总经理核准后，始得改变方式进行。 3) Stock-taking in the interim and the end of the year should be a wholly stock-taking in principle. If there are special conditions, the general manager should check and approve to change a method to carry out the stock-taking. (四)盘点应尽量采用精确的计量器，避免用主观的目测方式，每项财物数量，应于确定后，再继续进行下一项，盘点后不得更改。 4) Stock-taking should apply an accurate calculator, avoiding calculating by means of subjective and eyeballing standards. Each property quantity should be determined and then go on to the next item and must not change after stock-taking. (五)盘点物品时，会点人均应依据盘点人实际盘点数，详实记录于"盘点统计表"，并每小段应核对一次，无误者于该表上互相签名确认后，将该表编列同一流水号码，各自存一联，备日后查核，若有出入者，必需再重点；盘点完毕，盘点人应将"盘点统计表"汇总编制"盘存表"一式两联，第一联由经管部门自存，第二联送财务部门，供核算盘点盈亏金额。 5) When stock-taking the goods, minor stock-taking persons should record in detail in the inventory statistics sheet according to the practical counting numbers and check from time to time. If there is no difference, persons should sign to confirm and list the sheet with the same serial numbers and self keep one copy for the sake of reference check in the future. If there have been differences, it is needed to be pointed out. After the stock-taking has finished, stock-taking persons should consolidate two copies of the inventory statistics sheet, one of which is kept for the management dept. and the other of which is turned to FA dept. to calculate the gain or loss amount. 第七条 不定期抽点 7. Irregular sample test (一)由总经理室视实际需要，随时指派人员抽点；可由财务部门填具"财务抽点通知单"于呈报总经理核准后办理。 1) General manager’s office could dispatch personnel to do the sample test at any time if needed. FA dept. should fill in the finance sample test notice and turn the notice to general manager for check and approval. (二)盘点日期及项目，以不预先通知经营部门为原则。 2) Generally, management dept. could not be informed the date and item of the stock-taking in advance. (三)盘点前应由会计部门利用"结存调整表"将帐面数先行调整至盘点的确实帐面结存数，再行盘点。 3) Before stock-taking, FA dept. should make use of the inventory adjustment statement to adjust the book balance to physical stock-taking amount. (四)不定期抽点，应填列"盘存表"。 4) Inventory taking sheet should be filled in during the irregular sample test. 第八条 盘点报告 8. Stock-taking report (一)财务部门应依"盘存表"编制"盘点盈亏报告表"一式三联，送经管部门填列差异原因的说明及对策后，送回财务部门汇总转呈总经理签核，第一联送经管部门，第三联转送总经理室，第二联财务部门自存作为帐项调整的依据。 1) FA dept. should work out a three-copy of inventory shortage and overage report based on the inventory sheet. And then the report should be sent to management dept. to fill in the explanations of reasons and solutions and then provided for general manager’s check by FA dept. The first copy should be kept by management dept. and the third copy should be sent to general manager’s office and the second copy is for FA dept. to be the supporting document for accounts adjustment. (二)不定期抽点，应于盘点后一星期内将"盘点盈亏报告表"呈报上级核示。年中、年终盘点，应由财务部门于盘点后二星期内将"盘点盈亏报告表"呈报上级核示。 2) After the irregular sample test, the inventory shortage and overage report should be submitted to superior department for check within one week after stock-taking. As to the interim and yearly stock-taking, the report should be submitted within two weeks. (三)盘点盈亏金额，平时仅列入暂估科目，年终时始以净额转入本期营业外收入的盘点盈余或营业外支出的盘点亏损。 3) The amount of inventory shortages and overages should be listed in temporary account and in the end of the year it will be transferred into non-operating gains if inventory overages or non-operating loss if shortages. 第九条 现金、票据及有价证券盘点 9. Cash, notes and securities stock-taking (一)现金、银行存款、零用金、票据、有价证券、租赁契约等项目，除年中、年终盘点时，应由财务部门会同经管部门共同盘点外，平时，总经理室或财务部门至少每月抽查一次。 1) Stock-taking of cash on hand, cash in bank, petty cash, notes, securities and lease contracts should be stock-taken by FA dept. and management dept. except for interim and yearly stock-taking. During the daily business, general manager’s office or FA dept. should selective examine at least once every month. (二)现金及票据的盘点，应于盘点当上下班未行收支前或当日下午结帐后办理。 2) The time of cash and notes stock-taking should be on or off duty before payment or after the settlement off duty. (三)盘点前应先将现金存放处封锁，并于核对帐册后开启，由会点人员与经管人员共同盘点。 3) Before stock-taking, the place of keeping cash should be closed off and should not be opened until checking the account book and stock-taking persons should check together with the management persons. (四)会点人依实际盘点数详实填列"现金(票据)盘点报告表"一式三联经双方签认后呈核，第一联经管部门存，第二联财务部门存，第三联送总经理室。 4) Stock-taking persons should fill in a three-copy cash/notes stock-taking report according to the physical amount and related departments should sign for confirmation. The first copy is kept for management dept. and the second is for FA dept. and the third is submitted to general manager’s office. (五)有价证券及各项所有权状等应确实核对认定，会点人依实际盘点数详实填列"有价证券盘点报告表"一式三联，经双方签订后呈核。第一联存经管部门，第二联存财务部门 第三联送往总经理室，如有出入，应即呈报总经理批 5) Securities and equities should be checked and recognized. Stock-taking persons should fill in a three-copy security stock-taking report based on the physical checked amount and related departments should sign for confirmation. The first copy is kept for management dept. and the second is for FA dept. and the third is submitted to general manager’s office. If there is difference, it should be submitted to general manager for check and approval. 第十条 存货盘点 10. Inventory stock-taking (一)存货的盘点，以当月最末一日举行为原则。 1) Generally, inventory stock-taking will be hold in the last day of each month. (二)存货，原则上采全面盘点，如因成本计算方式，无须全面盘点，或实施上有困难者，应呈报总经理核准后始得改变盘点方式。 2) Inventory should be stock-taken wholly. If there is no need to held a whole stock-taking since the methods of cost calculation or the difficulty of carrying out, it should be submitted to general manager for approval to change the method of stock-taking. 第十一条 其他项目盘点 11. Stock-taking of other items (一)外协加工料品：由各外协加工料品经办人员，会同财务人员，共同赴外盘点，其"外协加工料品盘点表"一式三联。应由代加工厂商签认。第一联存经管部门，第二联财务部门存查，第三联送总经理室。 1) Materials in outside processing: the persons who deal with the materials in outside processing should hold the stock-taking with FA persons. The outside processing manufacturers should sign for confirmation in a three-copy materials in outside processing stock-taking report, whose first copy should be kept for management dept. the second for FA dept. for check and the third submitted to general manager’s office. (二)销货退回的成品，应于盘点前办妥退货手续，含验收及列帐。 2) As to the goods of sales return, the return procedures should be finished before stock-taking and the goods should be checked and received and make accrual into account books. (三)经管部门将新增加土地、房屋的所有权的复印件，送财务部门核查。 3) Management dept. should provide the copies of the ownership of the newly added land and houses and buildings to FA dept. for check. 第十二条 注意事项 12. Other things should be paid attention to (一)所有参加盘点工作的盘点人员，对于本身的工作职责及应行准备事项，必须深入了解。 1) All the persons who will involve in the stock-taking should deeply understand the responsibilities and preparations of the stock-taking. (二)盘点人员盘点当日一律停止休假，并须依时间提早到达指定的工作地点向该组复盘人报到，接受工作安排。如有特殊事故而觅妥代理人应经事先报备核准，否则以旷职论处。 2) On the stock-taking day, leaves should be all cancelled and all the stock-taking persons should check in to the group leaders at the appointed places ahead of time and then take up the work arrangements. If there are special conditions, the persons should apply for an attorney for approval, otherwise, will be treated truancy. (三)所有盘点财务都以静态盘点为原则，因此盘点开始后应停止财物的进出及移动。 3) All the finance stock-taking is on the basis of static state. Therefore, during the stock-taking, all the properties should be stopped to move in and out. (四)盘点使用的单据、报表内所有栏位若遇修改处，均须经盘点人员签认始能生效，否则应查究其责。 4) If there are revised places in the documents and reports of stock-taking, they will not be effective until the stock-taking persons sign for confirmation, otherwise, they will be traced for responsibilities. (五)所有盘点数据必须以实际清点、磅秤或换算的确实资料为据，不得以猜想数据、伪造数据记录之。
All the stock-taking data should be on the basis of physically checked, weighed or conversed data, but not the supposed and forged records. (六)盘点人员超时工作时间得报加班或经主管核准可以轮流编排补休。
Stock-taking persons should apply for overtime if exceeding the working hours or take leaves in turns with the approval of department managers. (七)盘点开始至工作终了期间，各组盘点人员均受复盘人指挥监督。
During the stock-taking period, all stock-taking persons of each group are supervised by stock-taking checking persons. (八)盘点终了由各组复盘人向主盘人报告，经核准后始得离开岗位。
At the end of the stock-taking, stock-taking checking persons of each group should report to the main stock-taking person and they should not leave until approval. 第十四条 帐载错误处理 14. Settlements of accounts error (一)帐载数量如因漏帐、记错、算错、未结帐或帐面记载不清者，记帐人员应视情节轻重予以申诫以上处分，情况严重者，应层呈总经理议处。 1) The person who keep the records will be punished according to the degree of the conditions that have the unclearance in account amounts because of omissions, wrongly booked, calculation in error, unbalance. If the case is severe, it should be submitted to general manager for settlement. (二)帐载数字如有涂改未盖章、签章、签证等凭证可查，凭证未整理难以查核或有虚构数字者一律由直接主管签报总经理议处。 2) If there are revised places in account amounts which have no stamp, signature and supporting documents to trace, have difficulties checking with unsettled vouchers or forged amounts, the cases will be submitted directly to general manager for settlement. 第十五条 赔偿处理 15. Compensation solutions 财、物料管理人员、保管人有下列情况者，应送总经理议处或赔偿相同的金额： If the storekeepers have such actions as mentioned below, they will be submitted to general manager for settlement or compensate for the same amount. (一)对所保管的财物有盗卖、掉换或化公为私等营私舞弊者： 1) Those who steal and sell, exchange or embezzle the properties. (二)对所保管的财物未经报准而擅自移转、拨借或损坏不报告者： 2) Those who have not reported about the properties shifted and lent without approval and damaged. (三)未尽保管责任或由于过失致使财物遭受被窃、损失或盘亏者。 3) Those who have not take the responsibility so that the properties have been stolen, damaged or stock-taking shortage.
