?a òa
′???μ??á??o???ê??óòμ?á???ù±?o?????ò?,ê??óòμéú2ú?-óa(chǎn)???ˉμ??÷òaàí?ˉ×êá?￡?1¤òμ?óòμ?D′???ê??óòμò?????òaμ?á÷?ˉ×ê2ú￡?ê?×ê2úμ???òa×é3é2?·??￡′???μ???á?ó?o????áó°?ìμ??óòμ3é±?ó?à?èó?￡′???°üà¨?-2?á??￠?a′?éì?·?￠°ü×°???￠μí?μò×o??·?￠×???°?3é?·μèμè?￡′???μ?o???ó?1üàí??óúxxxx?úDμ3§à′?μê?ò???ê?·???òaμ?1¤×÷￡?òò′?￡??üμ??yè·è·è??￠??á?oí??????óú?óòμμ?2??t×′???￠?-óa(chǎn)3é1???óD??′óμ?ó°?ì,±??????óòμ′????á?????èéè??μ??úèY??DD?èê?￡?éè??′óxxxx?úDμ3§μ?êμ?ê?é??3?·￠￡?2éó?′óá?μ?êμ?êμ÷2éoí1é?é×ü?áμ?·?·¨￡???xxxx?úDμ3§′???ê?è??￠·￠3?oí?ú??μ?o???oí??á???DD???????¤·???￡??￡í?í¨1y′?′?éè???ü1????óòμ?ú′???1üàí·????eμ?ò??¨μ?×÷ó?￡?ìá???óòμμ??-??D§ò??￡

??1??ü′ê????′?????o??????ú2?????











Abstract
????Inventory Accounting is the basic accounting business accounting is one of the main production and operation activities of labor and industrial enterprises in business inventories is an important liquid assets, is an important part of the assets. Measurement and accounting of inventories will affect business costs and profits. Inventories comprise raw materials, finished goods, packaging, consumables, home-made semi-finished products and so on. Accounting and inventory management for cleaning Xinda Machinery Factory is a very important task, therefore, its correct recognition, measurement and disclosure of the enterprise's financial position, operating results have a significant impact, the paper company stock accounting description of the contents of system design, design from Xinda Machine Factory Cleaning the actual situation, the use of a large number of practical investigation and summarized the methods, Xinda Machinery Factory inventories cleaning income, issued and the final selection of accounting and measurement argumentation analysis in the hope of the enterprises through the design can play in inventory management, and improve economic efficiency of enterprises.

Keywords inventory accounting internal control






?? ??
?aòa I
Abstract II

μú1????XXXX?úDμ3§?óòμ???? 1
1.1?óòμ×?è????? 1
1.2?óòμ?-??1üàí???? 1
μú2?? XXXX?úDμ3§′????ú2?????′??úμ??êìa 3
2.1?ú??·?1¤??·?2??? 3
2.2è?μ?oí?éê?μ?2??°ê± 4
2.3?óòμ′???±￡1ü?êìa·??? 5
2.4′????ì′??é?@@???μ?·??y3￡?eê§ 5
μú3?? XXXX?úDμ3§′???o??????èéè?? 7
3.1?á??????éè?? 7
3.2?á?????¤éè?? 8
3.2.1?-ê????¤éè?? 9
3.2.2???????¤éè?? 12
3.3?á????2?éè?? 14
3.4′???????′|àíéè?? 17
3.4.1′???ê?è?μ?o??? 17
3.4.2·￠3?′???μ?o??? 19
3.4.3′???μ??ú????á? 20
μú4????XXXX?úDμ3§′????ú2????????èéè?? 22
4.1×?o??ú??·?1¤???? 22
4.2è?μ?oí?éê??°è??a 23
4.32??aó?±￡1ü???? 24
4.4′???μ??ì′????? 25

?áê?ó? 26
??D? 27
2??????× 28

±?è?êéD′?????à?ê￡?é?′?×÷?·??ê?±?òμo???×÷?·￡?íê??μ??úèY￡???ê?±ê×?￡?