【英文标准名称】:StandardPracticeforPhysicalInventoryofDurable,MoveableProperty
【原文标准名称】:不动产、动产实测库存量的标准实施规程
【标准号】:ASTME2132-2001(2007)
【标准状态】:现行
【国别】:
【发布日期】:2001
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E53.01
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:
【英文主题词】:physicalinventory;propertycontrol
【摘要】:PhysicalInventory8212;Theprimaryproductofaphysicalinventoryisareportidentifying,ataminimum,whichitemswerelocatedandwhichwerenot.Thenumberandvalueofunlocateditemsconstituteanorganizationrsquo;lossexperience,whichiscriticalforassessingtheorganizationrsquo;propertycontrolriskandsuccess.Unlocateditemsthatarecapitalizedonanorganizationrsquo;financialrecordsaregenerallywrittenoffatthecloseoftheinventory(andthereforephysicalinventoriesareimportanttoensuringthatpublicfinancialstatementsareaccurate).Physicalinventorieshaveseveralbyproductsaswell.Duringtheinventory,recorddeficiencies,suchasincorrectlocationsorunrecordedpropertyitemsareidentified;theserecordsarecorrectedaspartoftheprocess.Finally,physicalinventoryservesasadeterrenttoloss,theft,damage,andmisuseasthoseresponsibleforpropertyperceivethattheywillbeheldaccountableforitandberequiredtoproduceitonaperiodicbasis.Insummary,physicalinventoriesareconductedtoaccomplishoneormoreofthefollowing:2.1.1Assesstheaccuracyofpropertyrecords,2.1.2Updatepropertyrecords,2.1.3Assesspropertylossexperience,2.1.4Providethestatusofcapitalitemsforfinancialreportingpurposes,and2.1.5Determisuse,loss,damage,andtheftofproperty.1.1Thispracticecoversthephysicalinventoryofdurable,moveableproperty.Physicalinventoryisavitalpartofapropertycontrolsystem.
【中国标准分类号】:A11
【国际标准分类号】:13_120
【页数】:3P.;A4
【正文语种】: