PAGE1中英文對照外文翻譯文獻(文檔含英文原文和中文翻譯)原文:ControlsforinventorymanagementbestPracticesMaterialSource:AccountingcontrolbestpracticesAuthor:StevenM.BraggOverview:Anenormousnumberofadvancedsystemsareinvolvedintheprocurement,handling,andshipmentofinventory,allofwhichrequiredifferenttypesofcontrols.Inthischapter,wediscusscontrolsystemsforawiderangeofsystemcomplexities,rangingfrompaper-basedinventoryacquisitionsystems,throughbar-codedtrackingsystems，crossdocking,pick-to-lightsystems,andzonepicking,andontocontrolsformanufacturingresourcesplanningandjust-in-timesystems.Asusual,thenumberofcontrolsthatcouldbeinstalledmayappeartobeoppressivelylarge,andcouldcertainlyinterferewiththeefficientrunningofinventory-relatedactivities.Consequently,alwaysbemindfuloftheneedtoinstallonlythosecontrolsthataretrulynecessarytothemitigationofsignificantrisks.4-1ControlsforbasicinventoryacquisitionThissectiondescribescontrolsovertheacquisitionofinventorywherethereisnocomputerizationofthepross.Section4-9,'ControlsforManufacturingResourcesPlanning,presentsamoreadvancedapplicationinwhichpurchaseordersaregeneratedautomaticallybythecomputersystem.Thebasicacquisitionprocesscentersonthepurchaseorderauthorization，asshowninExhibit4.1,Thewarehouseissuesarenumberedpurchaserequisitionwheninventoryleveesrunlow，whichisprimaryauthorizationforthecreationofamultipartpurchaseorder.Onecopyofpurchaseordergoesbacktothewarehouse，whereitiscomparedtoacopyofthepurchaserequisitiontoverifycompleteness；anothercopygoestotheaccountspayabledepartmentforeventualmatchingtothesupplierinvoice.Afourthcopyissenttothereceivingdepartment，whereitisusedtoacceptincomingdeliveries，whileafifthcopyisretainedinthepurchasingdepartment.Inshort,variouscopiesofthepurchaseorderdriveorderstosuppliers,receiving,andpayment.Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext，insequencefromthetopoftheflowcharttothebottom.*Warehouse：Preparearenumberedpurchaserequisition.Intheabsenceofaformalinventorymanagementsystem,theonlypeoplewhoknowwhichinventoryitemsarerunninglowarethewarehousestaff.Theymustnotifythepurchasingdepartmenttoissuepurchaseordersforinventoryreplenishments.Toensurethattheserequisitionsaremadeinanorderlymanner,onlyrenumberedrequisitionformsshouldbeused,andpreferablytheyshouldbeissuedonlybyalimitednumberofwarehousestaff.Bylimitingtheiruse,itislesslikelythatmultiplepeoplewillissuearequisitionforthesameinventoryitem.*Purchasing:Preparearenumberedpurchaseorder.Theprimarycontroloverinventoryinabasicinventorymanagementsystemisthroughthepurchasesfunction,whichcontrolsthespigotofinventoryflowingintothewarehouse,Thiscontrolcanbeeliminatedforsmall-dollarpurchaseforfittingsandfasteners,whicharetypicallypurchasedassoonason-handquantitiesreachmarkedreorderpointsintheirstoragebins(visualreordersystem).Sincethepurchaseorderistheprimarycontroloverinventorypurchases,youcanavoidfakepurchaseordersbyusingrenumberedformsthatarestoredinalockedcabinet.*Verifythatpurchaseordermatchesrequisition.Oncethewarehousestaffreceivesitscopyofthepurchaseorder;itshouldcomparethepurchaseordertotheinitiatingrequisitiontoensurethatthecorrectitemswereorder.Anyincorrectpurchaseorderinformationshouldbebroughttotheattentionofthepurchasingstaffatonce.*Rejectunauthorizeddeliveries,toenforcetheuseofpurchaseordersforalinventorypurchases,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseordernumber.*Matchreceiptstopurchaseorderauthorization.Onceanorderisreceived,thewarehousestaffshouldenterthereceivinginformationintoareceivingreportandsendthereceivingreporttotheaccountspayabledepartmentforlatermatchingtothesupplierinvoiceandpurchaseorder,Itshouldalsosendacopyofthereporttothepurchasingdepartmentforfurtheranalysis.*Cancelresidualpurchaseorderbalances.Uponreceiptofthereceivingreportfromthereceivingdepartment,thepurchasingstaffcomparesittothefileofopeninvoicestodeterminewhichordershavenotyetbeenreceivedandwhichpurchaseorderswithresidualamountsoutstandingcannowbecancelled.Otherwise,additionaldeliveriesmayarrivewellafterthedatewhentheywereoriginallyneeded.*There-waymatchingwithsupplierinvoiceforpaymentapproval.Uponreceiptofthereceivingreport,theaccountspayablestaffmatchesittothesupplierinvoiceandauthorizingpurchaseordertodetermineifthequantityappearingonthesupplierinvoicematchestheamountreceivedandthatthepricelistedonthesupplierinvoicematchesthepricelistedonthepurchaseorder.Thedepartmentpayssuppliersbasedontheresultsofthesematchingprocesses.Thenextcontrolissupplementaltotheprimarycontrolsjustnotedfortheinventoryacquisitionprocess.*Segregatethepurchasingandreceivingfunctions.Anyoneorderingsuppliesshouldnotbeallowedtoreceiveit,sincethatpersoncouldeliminatealltracesoftheinitiationorderandmakeoffwiththeinventory.Thisisnormallyconsideredaprimarycontrol,butitdosenotfitintotheactualtransactionflownotedearlierinExhibit4.1andsoislistedhereasasupplementalcontrol.*Requiresupervisoryapprovalofpurchaseorders.Ifthepurchasingstaffhasalowlevelofexperience,itmaybenecessarytorequiresupervisoryapprovalofallpurchaseorderbeforetheyareissued,inordertospotmistake,Thisapprovalmayalsobeusefulforlargepurchasingcommitments.*Informsuppliersthatverbalpurchaseordersarenotaccepted.Supplierswillshipdeliveriesonthebasicofverbalauthorizations,whichcircumventstheuseofformalpurchaseorders.Topreventthis,periodicallyissueremindernoticestoallsuppliersthatdeliveriesbasedonverbalpurchaseorderswillberejectedatthereceivingdock.*Informsuppliersofwhocanapprovepurchaseorders.Ifthereisasignificantperceivedriskthatpurchaseorderscanbeforged,thentellsupplierswhichpurchasingpersonnelareauthorizedtoapprovepurchaseordersandupdatethisnoticewhenevertheauthorizationlistchanges.Thiscontrolisnotheavilyused,especiallyforlargepurchasingdepartmentwheretheauthorizationlistconstantlychangesorwheretherearemanysupplierstonotify.Usuallytheriskofpurchaseorderforgeryisnotperceivedtothatlarge.4-2ControlforbasicinventorystorageandmovementThissectiondescribescontrolforonlythemostbasicinventorymanagementsystem,wherethereisnoperpetualinventorytrackingsysteminplace,nocomputerizationoftheinventorydatabase,andnoformalplanningsystem,suchasmanufactureresourcesplanning(MRPII)orjust-in–time(JIT).Whenthereisnoperpetualinventorytrackingsysteminplace,thekeycontroltasksofthewarehousestafffallintofourcategories:1.Guardthegates.Thewarehousestaffmustensurethataccesstoinventoryisrestricted,inordertoreducetheftandunauthorizeduseofinventory.Thisalsomeansthatwarehousestaffmustacceptonlyproperlyrequisitionedinventoryandmustconductastandardreceivingreviewbeforeacceptinganyinventory.2.Orderlystorage.Allon-handinventoriesmustbeproperlyorganized,soitcanbeeasilyaccessed,counted,andrequisitioned.3.Accuratepicking,Theproductiondepartmentdependsonthewarehouseforaccuratepickingofallitemsneededfortheproductionprocess,asisalsothecaseforpickingoffinishedgoodsfordeliverytocustomers.4.Timelyandaccuraterequisitioning,whenthereisnocomputersystemorperpetualcardfiletoindicatewheninventorylevelsaretoolow,thewarehousestaffmustusevisualreorderingsystemsandfrequentinventoryinspectionstoproducetimelyrequisitionsforadditionalstock.Exhibit4.2expandsonthegeneralcontrolcategoriesjustnoted.Inthegeneralcategoryof“guardingthegates,”controlsincluderejectingunauthorizeddeliveriesaswellasinspecting,identifying,andrecordingallreceipts.Theorderlystoragegoalentailsthesegregationofcustomer-ownedinventoryandtheassignmentofinventorytospecificlocations.Toachievetheaccuratepickinggoalcallsfortheuseofasourcedocumentforpicking,whiletherequisitioningtargetrequirestheuseofprenumberedrequisitionsanddocumentmatching.Anumberofsupplementcontrolsalsobolsterthecontroltargets.Thecontrolsnotedintheflowchartaredescribedatgreaterlengthnext,insequencefromthetopoftheflowcharttothebottom.Also;afewcontrolsfromthelastsection(concerningrequisitionsandreceiving)arerepeatedinordertoformacompletepictureofallrequiredcontrols.*Rejectunauthorizeddeliveries.Toenforcetheuseofpurchaseordersforallinventorypurchase,thereceivingstaffshouldbeinstructedtorejectalldeliveriesforwhichthereisnoaccompanyingpurchaseoldernumber.*Conductreceivinginspectionswithachecklist.Thereceivingstaffisresponsibleforinspectingalldelivereditems.ifstaffmembersperformonlyaperfunctoryinspectionalldelivereditem.Ifstaffmembersperformonlyaperfunctoryinspection,thenthecompanyisatriskofhavingacceptedgoodswithavarietyofproblems.Toensurethatacompleteinspectionismade,createareceivingchecklistdescribingspecificinspectionpoints,suchastimelinessofthedelivery,quality,quantity,andthepresenceofanauthorizingpurchaseordernumber.Requirethereceivingstafftoinitialeachitemonthereceivingchecklistandthenfileitwiththedailyreceivingreport.*Identifyandtagallreceivedinventory.Manyinventoryitemsaredifficulttoidentifyoncetheyhavebeenremovedfromtheirshippingcontainers,soitisimperativetoproperlyidentifyandtagallreceiveditemspriortostorage.*Putawayitemsimmediatelyafterreceipt.Itisdifficultforthewarehousestafftodeterminewhethermoreinventoryshouldberequisitionediftheinventoryissittinginthereceivingarearatherthaninitsdesignatedlocation.Consequently,astandardpartofthereceivingprocedureshouldbetoputawayitemsassoonafterreceiptaspossible.*Conductdailyreorderingreview.Whenthereisnoperpetualinventorysystem,theonlywaytoensurethatsufficientquantitiesareonhandforexpectedproductionlevelsistoconductadailyreviewoftheinventoryandplacerequisitionsifinventoryitemshavefallenbelowpredeterminedreorderpoints.*Issueprenumberedrequisitionstothepurchasingdepartment.Thewarehouseshouldissueonlyprenumberedrequisitionstothepurchasingdepartment.Bydoingso,thewarehousestaffcanmaintainalogofrequisitionnumbersusedandtherebydetermineifanyrequisitionshavebeenlostintransittothepurchasingdepartment.*Verifythatpurchaseordermatchesrequisition,oncethewarehousestaffreceivesitscopyofpurchaseorder,itshouldcomparethepurchaseordertotheinitiatingrequisitiontoensurethatthecorrectitemswereordered.Andincorrectpurchaseorderinformationshouldbebroughttotheattentionofthepurchasingstaffatonce.譯文:存貨管理控制最佳實務概述:存貨的采購、處理、和裝運過程涉及很多先進的系統，所有這些都需要不同類型的控制措施。本章中，我們談論復雜程度不同的系統的控制，包括紙質存貨采購系統、條形碼跟蹤系統、交叉轉運、按燈揀貨、分區揀貨以及制造資源規劃和實時制系統的控制。通常，可以采取的控制措施相當多，但有些控制措施可能會干擾存貨相關業務的運行效率。因此，記住企業必須實施的是那些降低重大風險所真正必須的控制。4.1存貨采購基本控制本節討論手工存貨采購程序的控制。本章第九節提出了一種更先進的應用程序，其中采購訂單由計算機系統自動生成。基本采購程序以訂單授權為中心，如圖4-1所示。當庫存水平低時，倉庫發出預先編號的請購單，這是生成一式多聯采購訂單所需要的主要授權。采購訂單一式五聯：一聯返回到倉庫，并與請購單副本相比較，以驗證其完整性；一聯給供應商；一聯給應付賬款部門以便和供應商發票進行核對；一聯交貨物驗收部門，用于接收即將運達的貨物；一聯留存采購部門。簡而言之，采購訂單通過不同聯次向供應商、貨物驗收部門和付款部門傳遞信息。下面對流程圖中的控制自上而下進行詳細描述。（1）倉庫：填制一份事先編號的請購單。在沒有正式存貨管理系統的情況下，唯一知道哪些存貨庫存水平低的人就是倉庫員工。他們必須通知采購部門發出采購訂單補充庫存。為了保證采購申請有序進行，只能使用事先編號的請購單，并且最好是由指定的倉庫員工發出。通過限制請購單的使用，可以降低多人同時發出同一存貨項目請購單的可能性。（2）采購部門:填制一份事先編號的采購訂單。在基本存貨管理系統中存貨的主要控制是通過采購職能實現的，因為采購部門控制著流入倉庫的存貨數量。這一控制可能不適用于小配件之類的小額物品，因為這些日常小額物品通常是當現有庫存數量低于在訂購點時立即進行采購（目測再訂購系統）。因為采購訂單是存貨采購中的主要控制點，所以應將事先編號的空白采購訂單存放在加鎖的柜子里以避免出現偽造的采購訂單。（3）驗證采購訂單和請購單是否相符。倉庫員工收到采購訂單副本后，應該將采購訂單和請購單原件進行核對以確保訂單項目的正確性。任何錯誤的采購訂單信息都應該馬上引起采購人員的注意。（4）拒絕接收未經授權的貨物。為了保證所有存貨采購都使用采購訂單，應該要求貨物驗收人員拒絕接收所有沒有采購訂單號碼的貨物。（5）核對收貨數量與經授權的采購訂單。收到訂單后，倉庫員工應該將驗收信息填入驗收報告中，并將驗收報告發給應付賬款部門以便與供應商發票和采購訂單進行核對。也應該給采購部門一聯驗收報告，以便未來分析時使用。（6）取消剩余的采購訂單項目。在收到貨物驗收部門的貨物驗收報告后，采購人員將它與未結發票文檔相比較，以確定哪些訂單還沒有收到貨物，以及哪些訂單還有部分貨物未收到，剩余部分現在可以取消。否則，在原本需要貨物的日期之后還會收到貨物。（7）對供應商發票進行“三方比對”以獲取付款批準。收到貨物驗收報告后，應付賬款人員將其與供應商發票和經授權的采購訂單相比較，以確定供應商發票上的數量與收貨數量是否相符，以及供應商發票上列示的價格與采購訂單上列示的價格是否相符，應付賬款部門基于上述核對結果向供應商付款。下面控制是對上面說明的存貨采購程序中主要控制的必要補充:（1）采購和貨物的驗收職責分離。訂購貨物的員工都不應該再允許其驗收該貨物，因為他可以消滅所有貨物采購原始憑據并提走存貨。這通常被認為是主要控制，但是它不屬于4-1所列示的實際交易流程，所以作為一個輔助控制列示在這里。（2）采購訂單應經主管審批。如果采購人員缺乏經驗，為了防止發生錯誤，在訂單發出前要求對所有采購訂單進行主管審批可能就是必要的。這一審批程序可能對大額的采購承諾也是有利的。（3）告知供應商不要接受口頭的采購訂單。供應商可能會基于口頭授權裝運貨物，這就繞過了正式的采購訂單