inventory write-off的问题

connie2025

想问问大家关于inventory write off的问题
已经在shelf上很久的存货，现在决定write off from the book，在这情况下，value应该为零，但是quantity呢？也应该adjust到zero吗？
麻烦大家了，谢谢

josephineyan

你要是扔了就是quantity 0,你要是留着就不是quantity 1, 不过如果你要write off了，又不扔就有点奇怪啦

留很多value 0在book上，external auditor到时候就会问你话。

connie2025

josephineyan 发表于 2012-12-12 07:58
你要是扔了就是quantity 0,你要是留着就不是quantity 1, 不过如果你要write off了，又不扔就有点奇怪啦

留 ...

Thanks for the reply.

The inventory is still on the shelf but they are there for over 5 years. My boss wants to write them off from the book.
I think if they have zero value, I should adjust the quantity to zero as well. But my boss held different opinion. He insisted we shuold leave the quantity as it is because they are still in our warehouse and adjust the value to zero only.

I am not sure what is the correct way...

josephineyan

connie2025 发表于 2012-12-12 09:12
Thanks for the reply.

The inventory is still on the shelf but they are there for over 5 years. My ...

quantity 不能为0，

除非你要扔掉，否则怎么control inventory? 即使nil value，stocks should be managed

josephineyan

ok. firstly, you write off the individual stock value to 0.
but leave the inventory on book with 0 values. it helps to control your stocks even if they are obsolete now.

but it can be questioned by external auditor why you keep your inventories if they are obsolete? because write-off and write back (maybe someday you will sell them) will have straight p&l impact

hc9004

good good study  day day up

m2thez

同意楼上。
qty = 0 after dispose
write off = value to nil

adf1000

这种情况你应该做slow moving stock provision. Dr stock adj cr provision

sunnyclh1211

如果存货的shelf life已过，不能卖了，楼主留好证据，把value调整为0，最好单独设一个expense code叫stock with no shelf life/ unsalable stock/expired stock等。这样不会跟别的混在一起，到时候好解释
至于quantity，如果没扔掉就不能为0， 因为你还是要点货的嘛。还有仓储费用等等跟存货量有关的。如果把货物数量变为0，那么你就没法解释为什么仓储费用没有相应比例地下降。

connie2025

sunnyclh1211 发表于 2012-12-12 16:55
如果存货的shelf life已过，不能卖了，楼主留好证据，把value调整为0，最好单独设一个expense code叫stock  ...

谢谢回复
我反复思考以后觉得是应该留着quantity，不然很难和warehouse的record对上

connie2025

josephineyan 发表于 2012-12-12 08:19
ok. firstly, you write off the individual stock value to 0.
but leave the inventory on book with 0 v ...

谢谢回复

connie2025

很感谢楼上那么多位的解答，已经和boss还有financial manager做好adjustment了
谢谢大家帮我解决了难题
可惜还不够等级加分，不然一定给大家加分的