什么是存货清查(存货清查的定义)

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什么是存货清查

Inventory count (also known as stock take) is an audit of physical stock inventory. It is a process of verifying the figures of the inventory recorded in the books of accounts with the physical stocks. It helps in determining the exact quantitiy of physical stock that a business has on hand. Inventory count is generally conducted at the end of a financial year or any other time when stock taking is required in order to make sure the physical inventoy corresponds with the value of the inventory in the books of accounts.

存货清查是指通过对存货的实地盘点，确定存货的实有数量，并与账面结存数核对，从而确定存货实存数与账面结存数是否相符的一 种专门方法。存货清查的方法采用实地盘点法。

存货清查按照清查的对象和范围不同，分为全面清查和局部清查。按清查时间分为定期清查与不定期清查。