财产清查及其账务处理分析

Analysis on property inventory and accounting treatment

财产清查是会计核算的一种专门方法,也是内部控制方法的一个重要组成部分。为了保证财产清查的质量,达到清查的目的,应按科学合理的程序进行财产清查,并在清查后,严格按企业会计准则的规定进行账务处理。

Property inventory is a specialized accounting method and a important component of internal control.In order to ensure the quality of property inventory,property inventory must be according to a scientific and rational procedure.After property inventory,accounting treatment must be following the requirements of accounting standards for enterprise.