According to what is the property inventory, it can be divided into a comprehensive inventory and a

According to the different scope of the inventory, the property inventory can be divided into a comprehensive inventory and a partial inventory.

According to the scope of the objects of the inventory, the inventory of property can be divided into a comprehensive inventory and a partial inventory.

In accounting practice, there are many types of property inventory, which can be classified according to different signs. There are generally two main classifications:

1. Classification according to the scope of the inventory object.

According to the size of the scope of the inventory, the property inventory can be divided into a comprehensive inventory and a partial inventory.

1) Comprehensive inventory. A comprehensive inventory is to conduct a comprehensive inventory and verification of all property, materials, monetary funds, and various creditor's rights and debts belonging to or deposited in the unit. The items listed in the balance sheet should be counted and checked one by one.

2) Partial inventory. Partial inventory is to take stock and check some property and materials, creditor's rights and debts according to the needs of management or in accordance with relevant regulations.

2. Divide according to the time of inventory.

Property inventory can be divided into regular inventory and irregular (temporary) inventory according to whether the inventory time is planned in advance.

1) Regular inventory. Periodic liquidation is the inventory of property, materials, creditor's rights and debts arranged according to a pre-planned time.

2) Irregular inventory. Irregular inventories are temporary inventories that are not planned in advance but are based on actual needs.

The purpose of the inventory is to pay compensation under civil law, fines or confiscation of property under criminal law.

Therefore, the inventory is the division of the scope of the inventory. Pick D

Answer]: A according to the different scope of property inventory, property inventory is divided into comprehensive inventory and partial inventory; According to the time of the property inventory and the series of inspections, the property inventory is divided into regular inventory and irregular inventory.

Answer: c

This question examines the types of inventory of property sold goods. Internal and external inventories are classified by the execution system of the property inventory.

Property inventory can be divided into comprehensive inventory and partial inventory according to the scope of the inventory object.

Comprehensive inventory: A comprehensive inventory refers to a comprehensive inventory and inquiry of all property, materials and current payments. In principle, a comprehensive inventory should include all relevant items of assets, liabilities and owners' equity.

The content of the inventory is comprehensive, the scope of the inventory is extensive, and it can comprehensively verify the omission of all the property and materials, monetary funds, and creditor's rights and debts of the accounting entity; However, a comprehensive inventory requires a lot of manpower and takes a long time.

Partial inventory: Partial inventory is also known as focused inventory. It is an inventory of only certain key parts of the property as needed.

Some of these inventories are required to be carried out on a regular basis or on an irregular basis. Normally, enterprises need to conduct a partial inventory of those property and materials with relatively large liquidity according to the provisions of the system and actual needs. If cash on hand should be checked daily, the inventory should be counted at the end of each day and reconciled with the cash journal; Bank deposits are cleared at least once a month; According to the provisions of the system, raw materials, finished products, inventory commodities, etc., in addition to the year-end inventory, the end of the month and the end of the quarter also need to be checked and counted; When the person in charge of the physical object and the custodian change the post, it is also necessary to take stock of the goods, materials, materials, etc.

Partial inventory is a kind of inventory of highly liquid assets, including: cash in hand, which should be counted and checked by cashiers at the end of each day.

For bank deposits and bank loans, the cashier should check with the bank at least once a month.

Inventory commodities, raw materials, packaging, etc., should be inventoried or focused on spot checks during the year; All kinds of valuable materials should be counted once a month.

Creditor's rights and debts should be reconciled with the other party at least once or twice a year.

Correct answer: a, d

Analysis: Chain-by-chain.

Analysis] Property inventory can be divided into comprehensive inventory and partial inventory according to the object and scope of the inventory, and can be divided into regular inventory and indefinite inventory according to the inventory period.

According to the scope of property inventory, it can be divided into comprehensive inventory and partial inventory.

1.Full inventory.

Meaning: A comprehensive inventory refers to the inventory or verification of all property.

The objects of a comprehensive inventory generally include:

1) Monetary funds.

2) Property and materials: including all fixed assets, inventory commodities, raw materials, packaging, low-value consumables, work-in-progress, unfinished projects, etc.; All kinds of in-transit materials that belong to the unit but are on the way; materials and materials entrusted to other units for processing and storage; Consignment goods, materials and materials stored in the unit.

3) Creditor's rights and debts.

Situations in which the comprehensive inventory applies:

1) Before the year-end accounts, in order to ensure that the accounting information of the year-end accounts is true and correct, a comprehensive inventory is required.

2) Before the unit is cancelled, merged or changes its affiliation, before Sino-foreign joint ventures, domestic joint ventures, and before the implementation of shareholding system reform, in order to clarify the economic responsibility, a comprehensive inventory is required.

3) Carry out activities such as comprehensive asset verification and asset evaluation, in order to find out the family background and accurately verify the assets, a comprehensive inventory needs to be carried out.

4) Before the main person in charge of the unit is transferred to work.

The comprehensive inventory has a wide scope, many contents, a long time and a large workload.

2.Partial inventory.

Meaning: Partial inventory refers to the inventory or verification of part of the property as needed.

Target: Cash (daily end-of-business counting).

Bank deposit (reconciled at least once a month).

Inventory of goods, raw materials, etc. (take turns to take inventory or focus on spot checks during the year; All kinds of valuable materials, inventory once a month).

Creditor's rights and debts (should be reconciled with the other party at least 1-2 times a year).

The scope of the local inventory is small, the content is small, and the time is short, but it is highly professional.

2) According to the different time of property inventory, it can be divided into regular inventory and partial inventory.

1.Conduct regular inventory.

What it means: A periodic inventory refers to an inventory of a property at a pre-planned time. Periodic inventories are generally carried out at the end of the period.

Scope: It can be a comprehensive inspection, such as: the inventory before the year-end accounts, the year-end and month-end settlement; It can also be a partial inventory, such as: daily inventory of cash and valuables.

2.Irregular inventory.

Meaning: Irregular inventory refers to a temporary inventory of property according to actual needs. There is no predetermined time for an unscheduled inventory.

Scope: It can be a comprehensive inventory, such as: joint venture, restructuring, merger, pre-revocation inventory; It can also be a partial inventory, such as: the inventory carried out when the work of the material custodian is handed over, and the inventory is carried out when an unexpected disaster occurs.

Property inventory is classified according to the scope of inventory, which can be divided into comprehensive inventory and partial inventory.

A comprehensive inventory refers to the investigation of all physical assets and monetary funds belonging to or deposited in the unit.

and the current accounts for a comprehensive inventory and reconciliation.

Partial inventory refers to the inventory and verification of some property and materials as needed. The main objects of its inventory are highly liquid properties, such as cash, raw materials, products in process and stockpiles.

Correct answer: a, c

Analysis: The test center is the classification of property inventory. According to the different scope of the inventory, the property inventory can be returned to the local inventory and comprehensive inventory, and the inventory can be divided into regular inventory and irregular inventory according to the different inventory difference time.