当前课程知识点:Auditing > The final exam > The final exam > 13.1 Business activities and accounting records relating to inventory and storage cycles
同学们 大家好
Hello everyone!
我们下面来学习
Next,we will learn about
第十三章 存货与仓储循环审计的
the Chapter 13 :"business activities and accounting records
存货与仓储循环的业务活动和会计记录
of inventory and storage cycle
存货与仓储循环
Inventory and storage cycle
由将原材料转化为产成品的有关活动组成
consists of activities related to the conversion of raw materials into finished products
以制造业为例
Taking manufacturing as an example
存货与仓储循环所涉及到的主要业务活动
the main business activities involved in the inventory and storage cycle
包括第一 计划和安排生产
include: planning and arranging production
第二 发出原材料
sending out raw materials
第三 生产产品
producing products
第四 核算产品成本
calculating product costs
第五 存储产成品
storing finished products
第六 发出产成品
sending out finished products, etc
上述业务活动通常涉及到以下部门
The above business activities usually involve the following departments
生产计划部门
Production Planning Department
仓库生产部门
warehouse, production department
人事部门 销售部门和会计部门等
personnel department, sales department, accounting department, etc
下面我们首先了解一下
Let's first understand
存货与仓储循环的六个环节
the six links of the inventory and storage cycle
以及涉及到的主要会计记录
and the main accounting records involved
它们分别是
They are:
第一 计划和安排生产环节
plan and arrange the production link
它涉及到生产通知单
which involves the production notice
第二 发出原材料
second, issue the raw materials,
主要涉及到的会计记录是领料单
which mainly involves the picking list;
第三 生产产品
third, production products
主要涉及到的会计记录是产量与工时记录
which mainly involves the production and working hours records
第四 核算产品成本
forth,calculate product cost
主要涉及到的会计记录是成本核算单
which mainly involves the cost accounting document;
第五 存储产成品
fifth, storage finished products
主要涉及到的会计记录是入库单
which mainly involves the warehousing document
第六 发出产成品
sixth,send out finished products
主要涉及到的会计记录是出库单
which mainly involves the outbound document.
下面我们逐一来学习一下
Let's learn one by one.
第一 计划和安排生产
First, plan and arrange production
它涉及到的是生产通知单
which involves production notice.
那计划和安排生产体现为什么呢
So what does planning and scheduling reflect?
主要表现为生产计划部门
The main performance is that the production planning department
根据客户订购单或者对销售预测
according to the customer's purchase order or the analysis of sales forecast
和产品需求的分析来决定生产授权
and product demand ,decides the production authorization
如果决定授权生产
If it is decided to authorize production
及签发预先顺序编号的生产通知单
it is to issue the production notice numbered in advance.
其次 我们来了解一下
Secondly, let's understand
发出原材料环节
the "send out raw materials" link
该环节的主要工作是仓库部门
The main work of this link is: the warehouse department
根据从生产部门收到的领料单发出原材料
issues raw materials according to the picking list received from the production department
它主要涉及到的会计记录是领料单
which mainly involves the picking list.
仓库部门的责任是根据从生产部门
The responsibility of the warehouse department is
收到的领料单发出原材料
to send out raw materials according to the picking list received from the production department
领料单通常一式三联
The material requisition is usually in triplicate.
仓库发料后将其中一联交给领料部门
After the warehouse issues materials, one of the copies shall be submitted to the picking department
其余两联经仓库登记材料明细账后
after the warehouse registers the material Sub Ledger,
送会计部门进行材料收发核算和成本核算
the other two copies shall be sent to the accounting department for material receipt and delivery accounting and cost accounting
第三 我们来了解一下生产产品环节
Third, let's take a look at the "production of products" link.
该环节的主要工作是生产部门
The main work of this link is:production department
根据生产计划和原材料生产产品
producing products according to production plan and raw materials
它主要涉及到的会计记录
which mainly involves
是产量与工时记录
the production and working hours records.
生产部门在收到生产通知单
After receiving the production notice
及领取原材料后
and receiving the raw materials
据以执行生产任务
the production department performs the production tasks accordingly.
另一方面
On the other hand
生产部门根据生产情况的记录
according to the production records
形成产量和工时记录
the production department forms production and working hours records
产量和工时记录是登记功能或生产班组
Production and working hours records
在出勤期间完成的产品数量
are the original records that register the quantity
质量和生产这些产品
and quality of products completed by workers or production teams during their attendance
所耗费工时数量的原始记录
and the amount of working hours spent in producing these products.
第四 我们来了解一下
Fourth, let's understand
核算产品成本环节
the "accounting for finished products" link.
该环节的主要工作是
The main work of this link is:
会计部门根据会计资料核算产品成本
the accounting department calculates product cost according to accounting data,
主要涉及到的会计记录是成本核算单
which mainly involves the cost accounting document.
为了正确核算并有效控制产品成本
In order to correctly calculate and effectively control product costs,
会计部门必须建立健全成本会计制度
the accounting department must establish and improve the cost accounting system,
将生产控制和成本核算有机结合在一起
and organically combine production control and cost accounting.
一方面生产过程中的各种记录
On the one hand, all kinds of records
文件资料等都要汇集到会计部门
documents, etc. in the production process shall be collected to the accounting department,
由会计部门对其进行检查和核对
which shall check and verify them;
另一方面
on the other hand,
会计部门要设置相应的会计账户
The accounting department should set up the corresponding accounting account
会同有关部门对生产过程中的成本
together with the relevant departments
进行核算和控制
to check and control the cost in the production process
第五 我们来了解一下存储产成品环节
Fifth, let's understand the "storage of finished products" link.
该环节的主要工作是
The main work of this link is:
仓储部门验收入库产成品
Warehousing department checks and accepts finished products
主要涉及的会计记录是入库单
which mainly involves the warehousing document.
产成品入库需由仓库部门
The warehousing of finished products
先行点验和检查然后签收
must be checked and signed by the warehouse department
签收后仓库部门负责填制
After signing, the warehouse department is responsible for filling in
至少一式三联的产成品入库单
the warehouse receipt of finished products in triplicate at least.
据此仓库部门确立了本身应承担的责任
On this basis, the warehouse department has established its own responsibilities
并在检查验收工作中
and in the inspection and acceptance work
对验收部门的工作进行验证
verified the work of the acceptance department
最后我们来了解一下
Finally, let's understand
发出产成品环节
the "delivery of finished products" link.
该环节的主要工作是
The main work of this link is
发运部门装运发出产成品
The shipping department ship the finished products
主要涉及到的会计记录是出库单
which mainly involves the outbound document
产成品的发出具有独立的发运部门进行
he delivery of finished products must be carried out by an independent shipping department
装运产成品时
When shipping finished products
必须持有经有关部门核准的发运通知单
the delivery notice approved by the relevant departments must be held
并据此编制出库单
and the delivery order shall be prepared accordingly.
出库单至少一式四联
The delivery list shall be made in quadruplicate at least
一联交仓库部门
one copy shall be submitted to the warehouse department
一联发运部门留存
one copy shall be kept by the shipping department
一联送交顾客
one copy shall be delivered to the customer
一联作为给顾客开发票的依据
and one copy shall be used as the basis for issuing invoice to the customer
同学们 存货与仓储循环业务活动
Students, inventory and warehousing cycle business activities
及相关会计记录
and related accounting records
是开展存货与仓储循环审计的基础
are the basis for carrying out inventory and warehousing cycle audit.
我们只有详细掌握
Only when we have a detailed understanding
存货与仓储循环的各项业务活动
of the business activities of inventory and storage cycle
才能更好的了解相关重大错报风险
can we better understand the causes and links
产生的原因及环节
of relevant material misstatement risks
才能有针对性地根据相关会计记录
and according to relevant accounting records
收集相应审计证据
collect relevant audit evidence
形成审计结论
to form audit conclusions.
因此希望同学们要认真了解及掌握本知识点
Therefore, I hope that you will understand this knowledge carefully.
本知识点讲解结束
OK, this knowledge point is over
谢谢大家
thank you!
-1.1 The emergence and development of civil audit
-1.2 The concept and function of CPA audit
-1.3 Elements and categories of forensic services
-1.4 The basic process of CPA audit
-Chapter 1 Unit Tests
-2.1 General qualification requirements for certified public accountants
-2.2 The organizational form of an accounting firm
-2.3 Conditions for the establishment of a public accounting firm
-Chapter 2 Unit Tests
-3.1 Conceptual framework of professional ethics
-3.2 Meaning and immunity of confidentiality obligation
-3.3 Communication before and after accepting the commission
-Chapter 3 Unit Tests
-4.1 Business failure and audit failure
-4.2 The determination of legal liability of certified public accountants
-4.3 The constitutive elements of the civil liability of certified public accountants
-4.4 The evasion and defense of legal liability of certified public accountants
-Chapter 4 Unit Tests
-5.1 The general objective of financial statement audit
-5.2 Audit objectives related to various transactions and events
-5.3 The process of achieving audit objectives
-5.4 Auditing responsibility of certified public accountants
-Chapter 5 Unit Tests
-6.2 Comprehensive use of audit procedures
-6.3 Working paper for the audit
-Chapter 6 Unit Tests
-7.2 The concept of auditing business engagement
-7.3 Perform the preliminary analysis procedure
-7.4 The concept of audit materiality
-7.5 Perform the preliminary analysis procedure
-Chapter 7 Unit Tests
-8.1 The meaning of CPA risk assessment procedure
-8.2 The meaning and elements of internal control
-8.3 Understand internal control of the audited company
-8.4 Internal control and material misstatement risk
-Chapter 8 Unit Tests
-9.2 Connotation of control tests
-9.3 Concept of substantive procedures
-Chapter 9 Unit Tests
-10.1 Overview of Audit Sampling
-10.2 Sampling risk and non-sampling risk
-10.4 The main steps of audit sampling
-Chapter 10 Unit Tests
-11.1 Major business activities of sales and collection cycle
-11.2 Substantive procedures for sales transactions
-11.3 Cut-off test of main business revenue
-11.4 Accounts receivable confirmation procedures
-Chapter 11 Unit Tests
-12.1 The main business activities involved in the procurement and payment cycle
-12.2 Substantive procedures for accounts payable
-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation
-Chapter 12 Unit Tests
-13.1 Business activities and accounting records relating to inventory and storage cycles
-13.2 Sources of material inventory misstatement risk
-13.3 Audit procedures for inventory supervision
-Chapter 13 Unit Tests
-14.1 Internal control of financing activities
-14.2 Risk of material misstatement of financing activities
-14.3 The audit of short-term borrowing
-Chapter 14 Unit Tests
-15.1 Internal control tests and substantive procedures for cash on hand
-15.2 Internal control and control test on bank deposits
-15.3 Substantive procedures for bank deposits
-Chapter 15 Unit Tests
-16.1 Audit related party transactions
-16.2 Audit related party transactions
-16.3 The final evidence evaluation process
-Chapter 16 Unit Tests
-17.1 Standard unqualified audit report
-17.2 An unqualified audit report with a highlighted item section
-17.5 An audit report that cannot express an opinion
-Chapter 17 Unit Tests
-The final exam