What Is Partial Inventory?
According to the management needs or according to the relevant provisions, only checking and checking the partial property and creditor's rights and debts.
Characteristic
Relative to the overall inventory, the scope of local inventory is small. Need Less manpower invested and shorter time spent. However, the results of the inventory can not reflect the overall situation of the accounting entity.
object
The objects of local inventory are mainly material materials and monetary funds with large fluidity, including specific assets, monetary funds and creditor's rights that are written down by the author for his purpose.
For example, during the fiscal year, check and check daily materials, products, finished products, etc. currency The daily check and check of funds, the inventory and verifying of claims and debts, etc., for specific reasons, the inventory of property, creditor's rights and debts and currency funds is carried out for a specific purpose, such as checking the fixed assets for checking the fixed assets of the accounting entity. property Checking and verifying the property that is responsible for the change of management, as well as checking the related property, material and creditor's rights and liabilities due to accidents.
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