| 1. | What procedures are in place to ensure accurate physical ( cycle ) inventory counts
采取什么程序以保证准确的实物盘点？ |
| 2. | 3 section heads assure the completion of inventory count and sign on inventory procedure control list
由营业处长确定初盘完成，并于盘点程序控制表上签名。 |
| 3. | 4 departments are not allowed to take inventory count until the agreement of store manager and accounting head
经店经理及会计处长同意下，各课始得开始盘点。 |
| 4. | 3 before inventory count , section heads must assure that merchandise arranged well and each item has its own inventory cards
各营业处长须确定货品于盘店前整理堆放妥当且放单完毕。 |
| 5. | What procedures are in place to ensure that the perpetual records and general ledger agree with the physical ( cycle ) inventory counts
采取什么程序以保证长期的记录、总帐和实物盘点相符？ |
| 6. | Are there written policies & procedures for the inventory / cost of sales processes [ including physical ( cycle ) inventory counts ]
是否有关于存货和销售成本处理的书面政策和步骤程序(包括存货的循环盘点) |
| 7. | What procedures are in place to ensure that all inventory count sheets ( used and unused ) are accounted for and secured against alteration
采取什么程序以保证所有事物盘点表（已使用和未使用的）已计数和被妥善保管以防更改？ |
| 8. | The reserve should be charged , subject to a reasonability test , with the actual amount of the difference resulting from the reconciliation of physical inventory counts
该准备的数额需进行合理测算，并等于存货盘点对帐产生的实际差额。 |
