IPO案例：存货盘点计划表、盘点程序及盘盈盘亏处理

Core Viewpoint - The company, Shenzhen Futaihe Precision Manufacturing Co., Ltd., has established a comprehensive inventory management system to ensure accurate tracking and reporting of inventory levels across various categories and locations [1][2]. Inventory Management - The company categorizes its inventory into raw materials, work-in-progress, semi-finished goods, consigned processing materials, finished goods, and goods in transit, with specific storage locations and inventory statuses outlined [2]. - The inventory counting system follows a perpetual inventory method, ensuring regular physical counts and reconciliations with accounting records [2][6]. Inventory Counting Procedures - Inventory counting involves pre-count preparations, including assembling a counting team, coordinating with relevant departments, and ensuring that inventory areas are organized and clearly labeled before counting begins [4][6]. - After the counting process, discrepancies are addressed through a review process to determine the causes of any significant differences, ensuring that the physical inventory matches the recorded amounts [6]. Inventory Count Results - At the end of the reporting period, the inventory count confirmed that the physical inventory matched the recorded amounts, with no significant discrepancies identified [5][6]. - The company has implemented internal approval processes for any adjustments resulting from minor discrepancies found during the inventory count [6].