保证经由控制有素的相应管理核准程序，授权调整系统存货余额。
Ensure that a well-controlled management approval process is in place to authorize any adjustment to inventory balances in the system.
细节测试则适用于获取账户余额的相关信息，例如存货或应收账款。
Test of details may be appropriate to gain information about account balances, for example, inventory or trade receivables.
这种人工盘店最终确定企业存货的正确余额，并检查永续盘存记录准确与否。
The physical count establishes the correct amount of ending inventory and serves as a check on the perpetual records.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
应用推荐