Any key asset, be it a physical inventory, the business intelligence of a department, or anything in between, needs to be carefully managed in order to harvest its maximum business benefit.
任何重要的资产，不管是可以实地盘存的有形设备装置，还是部门的无形商业智能，或者介于两者之间的任何东西，都需要重视管理，以获取最大的商业利益。
A physical inventory should be carefully planned and supervised to prevent such errors as the double counting of items, the omission of goods from the count, and other quantitative errors.
实物清点工作要有充分的计划和监督，以防止出现重复清点、漏点和其他方面的数量错误。
At last, we will prepare for next physical inventory.
最后，我们将准备下一次的盘点工作。
All items' physical inventory within a given warehouse or facility.
给定仓库或设施内所有物品的实际库存。
To update the layout whenever necessary and physical inventory every month…
根据需要随时更新仓库布局，每月盘点；
Taking a physical inventory means making a systematic count of all merchandise on hand.
存货的盘点是指对所有库存商品进行系统的盘点。
However, it is often impractical to take physical inventory counts when interim financial statements are prepared.
然而，为编制中期财务报表而进行实地盘点通常是不切合实际的。
When the periodic inventory is being used, a physical inventory must be taken to determine the amount of the ending inventory.
当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。
The period inventory system is also called the physical inventory system because it relies on the actual physical count of inventory.
当采用定期盘存制时，必须对存货进行实地盘点以确定期末存货的数量。
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。
What procedures are in place to ensure that all adjustments to inventory prices or quantities are related to valid price changes or physical inventory quantity differences?
采取什么程序以保证所有存货价格或数量的调整与有效价格变化或实物存货的差额相关联？
What procedures are in place to ensure that all adjustments to inventory prices or quantities are related to valid price changes or physical inventory quantity differences?
采取什么程序以保证所有存货价格或数量的调整与有效价格变化或实物存货的差额相关联？
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