关于库存商品盘点盈亏的内审教学案例分析

Case Analysis of Internal Audit Teaching on the Profit and Loss of Inventory Commodities

库存商品属于流动资产,变动比较频繁。库存商品的数量和价值是内审关注的重要内容。内审注重实务性,内审案例强调操作性,本文以某加油站的库存油品盘点损耗(或溢余)对财务报表的影响分析作为案例。首先,基于某加油站油品损耗盘点台账,编制各月份汇总统计数据,分析造成商品损耗(或溢余)的主要原因。其次,揭示某加油站如何通过库存商品盘点溢余虚增主营业务成本,冲减销售费用-商品销售损耗(或溢余),进而对财务报表产生影响。最后,归纳了库存商品数量与价值的操纵手法,阐述了案例启示与建议。

Inventory goods is a kind of current assets,which changes frequently.The quantity and value of Inventory goods is an important part of audit.The audit focuses on practicality,and the audit case emphasizes operability.This paper takes the analysis of the impact of inventory loss(or surplus)of a gas station on the financial statements as a case.Firstly,based on the inventory account of oil loss in a gas station,the monthly statistical data are compiled to analyze the main reasons for the loss(or surplus)of goods.Secondly,it reveals how a gas station can increase the cost of main business by counting the surplus of inventory goods,and offset the sales expense-loss of goods sales(or surplus),which will have an impact on the financial statements.Finally,it summarizes the manipulation of the quantity and value of inventory goods,and expounds the enlightenment and suggestions of the case.